Commissioner of Internal Revenue Vs. Court of Tax Appeals (First Divsion) and Pilipinas Shell Petroleum Corporation/The Bureau of Customs and Collector of Customs of the Port of Batangas Vs. Pilipinas Shell Petroleum Corporation/Pilippinas Shell Petroleum Corporation Vs. Court of Tax Appeals (First Divsion), Commissioner of Internal Revenue, Bureau of Customs and Collector of Customs of the Port of Batangas

G.R. No. 210501/G.R. No. 211294/G.R. No. 212490. March 15, 2021 [Date Uploaded: 7/08/2021]

Concurring and Dissenting Opinion:
Justice Amy C. Lazaro-Javier