JUSTICE PERALTA:

     JURISDICTION OVER THE SUBJECT MATTER: It is a settled rule that jurisdiction over the subject matter is determined by the allegations in the complaint. It is not affected by the pleas or the theories set up by the defendant in an answer or a motion to dismiss. Otherwise, jurisdiction would become dependent almost entirely upon the whims of the defendant. (MEDICAL PLAZA MAKATI CONDOMINIUM VS.  CULLEN [2013], PERALTA, J.)

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