G.R. No. 42780 - Manila Gas Corp. vs. Collector of Internal Revenue

Manila Gas Corp. vs. Collector of Internal Revenue

Getting related questions...
Conversations stay on your device. We do not store or track your activity on our servers. Know more about your privacy jur.ph/privacy Ask AI provides quick answers grounded in full case texts to avoid mistakes. Always verify with the original text.

Ask AI

Title Supreme Court: Manila Gas Corp. vs. Collector of Internal Revenue

Case: G.R. No. 42780

Decision Date: Jan 17, 1936

Manila Gas Corp. sought tax refund for withheld dividends/interest paid to foreign corporations; SC ruled payments subject to Philippine income tax, citing separate juridical personality and income source.

income taxes

dividends

interest

Long 21 min

END