This case has been cited 2 times or more.
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2003-06-10 |
CARPIO, J. |
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| On 25 June 2001, the Commissioner filed with the Court a petition for review questioning the decision of the Court of Appeals in CA-G.R. SP No. 50790, and prayed that the Court deny CBC's claim for refund. The Commissioner pointed out that the Court of Appeals had already reversed the Asian Bank decision of the Court of Tax Appeals in Commissioner of Internal Revenue v. Asian Bank Corporation,[17] promulgated by the Court of Appeals earlier on 22 November 1999. The Commissioner further manifested that the Court of Tax Appeals subsequently rendered two decisions reversing its ruling in Asian Bank. In Far East Bank and Trust Co. v. Commissioner of Internal Revenue[18] and Standard Chartered Bank v. Commissioner of Internal Revenue,[19] the tax court ruled[20] that the 20% final withholding tax on a bank's interest income forms part of its gross receipts in computing the gross receipts tax. | |||||
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2002-05-29 |
YNARES-SANTIAGO, J. |
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| However, with the evidence adduced by accused-appellant, the Court holds that he has clearly and convincingly overcome the presumption that the police authorities performed their duties in a regular and proper manner. The presumption of regularity in the performance of official duty cannot be used as basis for affirming accused-appellant's conviction because, "[f]irst, the presumption is precisely just that a mere presumption. Once challenged by evidence, as in this case, xxx [it] cannot be regarded as binding truth. Second, the presumption of regularity in the performance of official functions cannot preponderate over the presumption of innocence that prevails if not overthrown by proof beyond reasonable doubt."[69] | |||||