This case has been cited 1 times or more.
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2005-04-28 |
PANGANIBAN, J. |
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| Fourth, ordinary rules of procedure frown upon the submission of final adjustment returns after trial has been conducted. However, both the CTA law and jurisprudence mandate that the proceedings before the tax court "shall not be governed strictly by technical rules of evidence."[13] As a rule, its findings of fact[14] (as well as that of the CA) are final, binding and conclusive[15] on the parties and upon this Court; however, as an exception, such findings may be reviewed or disturbed on appeal[16] when they are not supported by evidence.[17] | |||||