JURISPRUDENCE phtaxationlibrary.online 2013 Supreme Court cases Applied Food Ingredients Company, Inc. vs. Commissioner of Internal Revenue G.R. No. 184266, 11 November 2013, 1st Div., C.J. Sereno Bonifacio Water Corporation (Formerly Bonifacio Vivendi Water Corporation) vs. The Commissioner of Internal Revenue G.R. No. 175142, 22 July 2013, 3rd Div., J. Peralta Camp John Hay Development Corporation vs. Central Board of Assessment Appeals, et al. G.R. No. 169234, 2 October 2013, 2nd Div., J. Perez China Banking Corporation vs. Commissioner of Internal Revenue G.R. No. 175108, 27 February 2013, 3rd Div., J. Peralta Commissioner of Internal Revenue vs. Bank of Commerce G.R. No. 180529, 13 November 2013, 1st Div., J. Leonardo-De Castro Commissioner of Internal Revenue vs. Dash Engineering Philippines, Inc. G.R. No. 184145, 11 December 2013, 3rd Div., J. Mendoza Commissioner of Internal Revenue vs. Fortune Tobacco Corporation, et seq. G.R. Nos. 167274-75, 11 September 2013, 3rd Div., J. Velasco, Jr. Commissioner of Internal Revenue vs. Philippine Airlines, Inc. (PAL) G.R. No. 179259, 25 September 2013, 2nd Div., J. Perez Commissioner of Internal Revenue vs. San Roque Power Corporation, et seq. G.R. Nos. 187485, 196113, and 197156, 12 February 2013, En Banc, J. Carpio Commissioner of Internal Revenue vs. San Roque Power Corporation, et seq. G.R. Nos. 187485, 196113, and 197156, 8 October 2013, En Banc, J. Carpio Commissioner of Internal Revenue vs. TeaM (Philippines) Operations Corporation [Formerly Mirant (Philippines) Operations Corporation] G.R. No. 185728, 16 October 2013, 1st Div., J. Villarama, Jr. Deutsche Bank AG Manila Branch vs. Commissioner of Internal Revenue G.R. No. 188550, 19 August 2013, 1st Div., C.J. Sereno Digital Telecommunications Philippines, Inc. vs. Cantos G.R. No. 180200, 25 November 2013, 2nd Div., J. Del Castillo First Lepanto Taisho Insurance Corporation vs. Commissioner of Internal Revenue G.R. No. 197117, 10 April 2013, 3rd Div., J. Mendoza Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue, et al. G.R. No. 173425, 22 January 2013, En Banc, J. Del Castillo Fort Bonifacio Development Corporation vs. Commissioner of Internal Revenue G.R. Nos. 164155 & 175543, 25 February 2013, 3rd Div., J. Abad J.R.A Philippines, Inc. vs. Commissioner of Internal Revenue G.R. No. 171307, 28 August 2013, 2nd Div., J. Perlas-Bernabe Luzon Hydro Corporation vs. Commissioner of Internal Revenue G.R. No. 188260, 13 November 2013, 1st Div., J. Bersamin Manila Memorial Park, Inc., et al. vs. Secretary of the Department of Social Welfare and Development, et al. G.R. No. 175356, 3 December 2013, En Banc, J. Del Castillo Metro Manila Shopping Mecca Corp., et al. vs. Toledo, et al. G.R. No. 190818, 5 June 2013, 2nd Div., J. Perlas-Bernabe Mindanao II Geothermal Partnership vs. Commissioner of Internal Revenue, et seq. G.R. Nos. 193301 and 194637, 11 March 2013, 2nd Div., J. Carpio Nippon Express (Philippines) Corporation vs. Commissioner of Internal Revenue G.R. No. 196907, 13 March 2013, 3rd Div., J. Mendoza Pelizloy Realty Corporation vs. The Province of Benguet G.R. No. 183137, 10 April 2013, 3rd Div., J. Leonen People of the Philippines vs. Castaneda, Jr., et al. G.R. No. 208290, 11 December 2013, 3rd Div., Per Curiam Philacor Credit Corporation vs. Commissioner of Internal Revenue G.R. No. 169899, 6 February 2013, 2nd Div., J. Brion Philippine Airlines, Inc. vs. Commissioner of Internal Revenue G.R. No. 198759, 1 July 2013, 2nd Div., J. Perlas-Bernabe Philippine Deposit Insurance Corporation vs. Bureau of Internal Revenue G.R. No. 172892, 13 June 2013, 1st Div., J. Leonardo-De Castro Republic of the Philippines vs. Caguioa, et al. G.R. No. 174385, 20 February 2013, 2nd Div., J. Brion Republic of the Philippines vs. GST Philippines, Inc. G.R. No. 190872, 17 October 2013, En Banc, J. Perlas-Bernabe Spouses Augusto G. Dacudao and Ofelia R. Dacudao vs. Secretary of Justice Raul M. Gonzales of the Department of Justice G.R. No. 188056, 8 January 2013, En Banc, J. Bersamin Swedish Match Philippines, Inc. vs. The Treasurer of the City of Manila G.R. No. 181277, 3 July 2013, 1st Div., C.J. Sereno The Commissioner of Internal Revenue vs. Visayas Geothermal Power Company, Inc. G.R. No. 181276, 11 November 2013, 3rd Div., J. Mendoza The Special Audit Team, et al. vs. Court of Appeals, et al. G.R. No. 174788, 11 April 2013, En Banc, C.J. Sereno