Practice question
A taxpayer requests an expanded exemption because the statutory relief seems too small to serve its policy. How should a court approach the request?
Legal references
- https://lawphil.net/judjuris/juri1998/jul1998/gr_117359_1998.html — Davao Gulf Lumber v. CIR, G.R. No. 117359, July 23, 1998, main opinion
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