This case has been cited 1 times or more.
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2011-04-04 |
BERSAMIN, J. |
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| As earlier mentioned, the CA promulgated its decision on November 28, 2002, holding that the two-year prescriptive period, which was not jurisdictional (citing Oral and Dental College v. Court of Tax Appeal[6]and Commissioner of Internal Revenue v. Philippine American Life Insurance Company[7]), might be suspended for reasons of equity.[8] The CA thus disposed as follows: | |||||