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Amended Decision
#1
-That an amended decision is a different decision altogether and is a proper subject of a motion for reconsideration.

Geothermal Power Company Inc. vs. Commissioner of Internal Revenue (CIR)
767 Phil 782, 787 (2015)

Cited in:
Deutsche Knowledge Services Pte Ltd vs. CIR/ CIR vs Deutsche Knowledge Services Pte. Ltd.
GR No. 238931-32/GR No. 239379, June 3, 2019
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