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Findings of Facts by CTA Division - admin - 03-10-2023
SERVICE RESOURCES, INC.
Vs. CIR, CTA EB NO. 2484
March 8, 2023
In Republic of the Philippines, represented by the Commissioner of Internal Revenue v. Team (Phils.) Energy Corporation (formerly Mirant (Phils.) Energy Corporation), the Supreme Court ruled that "it is fundamental that the findings of fact by the CTA in Division are not to be disturbed without any showing of grave abuse of discretion considering that the members of the Division are in the best position to analyze the documents presented by the parties."
-G.R. No. 188016, January 14, 2015, citing Sea-Land Service, Inc. v. Court of Appeals, G.R. No.
122605, April 30, 2001.