Alfonso CIR v Acesite Añonuevo CIR v Seagate Asuncion CIR v Toshiba Information Bautista CIR v Cebu Toyo Corp Domalanta Fort Bonifacio Development v CIR Dumaual Contex v CIR Estrada Altas Consolidated Mining v CIR Eucogco CIR v Mirant Pagbilao Corp Grana Nothern Mini Hydro v CIR Kalugdan China Banking Corp. v CA, CTA, CA Kudarat Separate Opinion of Justice Bersamin in CIR v Pilipinas Shell Lazo CIR v Campos Rueda Manikad CIR v Fisher Martinez Dizon v CTA Mateo Estate of Vda. Gabriel v CIR Mendiola CIR v Pineda Noble Marcos II v CA Orda PNB v Santos Pinili Lladoc v CIR Placino Pirovano v CIR Repalda Abello v CIR Sandoval Philamlife v SOF Sarreal Sps. Evono CTA EB Case 205 dated 4 June 2012 Suzuki CIR v Sony Phils. Inc Templonuevo CIR v De La Salle Tendenilla Medicard Philippines v CIR Trimor CIR v Pascor Realty Tumindog SMI-ED Technology Corporation v CIR Viernes CIR v Fitness by Design Yu On Automatic Zero-rate v effectively zero rate AND Exempt persons v exempt transactions