Abandoning its previous ruling in the 1974 case of Aznar v. CTA, the Supreme Court has ruled that the extraordinary 10-year tax assessment period applies only to false tax returns that contain deliberate or willful misstatements. Thus ruled the Supreme...
Courts are not always informed of the issuance of commencement orders involving party litigants in financial rehabilitation proceedings. Hence, to avoid delay in the consolidation of all legal proceedings in rehabilitation courts, the Supreme Court must formulate...
The writ of continuing mandamus is a remedy available only in environmental cases and thus cannot be used to compel the performance of particular acts relating to the anti-illegal drug operations of the government. Thus held the Supreme Court En Banc,...