THE Supreme Court has ruled in favor of a petitioner-firm challenging the decisions of the Court of Tax Appeals (CTA) on "tax deficiency assessment" process.
In a decision penned by Associate Justice Japar Dimaampao, the Supreme Court's Third Division granted the petition for review on certiorari filed by Mannasoft Technology Corp. (Mannasoft) challenging the ruling of the Court of Tax Appeals en banc, which upheld the deficiency tax assessments issued against Mannasoft.
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