G.R. No. 173373 - H. Tambunting Pawnshop, Inc. vs. Commissioner of Internal Revenue

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G.R. No. 173373: H. Tambunting Pawnshop, Inc. vs. Commissioner of Internal Revenue

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Title Supreme Court: H. Tambunting Pawnshop, Inc. vs. Commissioner of Internal Revenue

Case: G.R. No. 173373

Decision Date: Jul 29, 2013

H. Tambunting Pawnshop appealed a tax deficiency ruling, claiming unsupported deductions. The Supreme Court upheld disallowance, citing insufficient evidence and strict tax deduction requirements.

deficiency income taxes

evidence

deductions

Long 23 min

1.3x of typical case length

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