IFC CAPITALIZATION (EQUITY) FUND, L.P., PETITIONER, VS. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
- G.R. Number: G.R. No. 256973
- Promulgated: 2024-09-23
- Ponente: CARANDANG, J.
Keywords
Rule 45 Rules of Court, National Internal Revenue Code Section 32(B)(7)(a), National Internal Revenue Code Title V Section 127, National Internal Revenue Code Title II, Strict construction of tax refunds and exemptions, Taxation, Tax refund, Stock transaction tax, Percentage tax, Income tax exemption, Non-resident foreign limited partnership, International financial institutions, Petition for Review on Certiorari, Court of Tax Appeals En Banc, Tax exemption, Gross income, Income tax, Legislative intent, Judicial affidavits, Waiver of evidence