Nand Singh Gandhi

Nand Singh Gandhi is a legal practitioner in Singapore. With documented cases from 2003 to 2013. The lawyer has handled 6 cases in Singapore's courts. Associated with 4 law firms. The lawyer demonstrates particular expertise in income taxation and taxation.

Areas of Practice and Expertise

Nand Singh Gandhi has demonstrated expertise across 16 primary practice areas, with significant experience in income taxation and company law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Income taxation	5 cases	16% of total caseload	Highly Specialized93% relevance score	Nand Singh Gandhi has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 5 cases which represents 16% of their total caseload.
Company Law	4 cases	13% of total caseload	General Practice40% relevance score	Nand Singh Gandhi has demonstrated general practice experiencein this area, handling 4 cases which represents 13% of their total caseload.
Taxation	4 cases	13% of total caseload	Highly Specialized81% relevance score	Nand Singh Gandhi has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 13% of their total caseload.
Administrative Law	3 cases	9% of total caseload	General Practice20% relevance score	Nand Singh Gandhi has demonstrated general practice experiencein this area, handling 3 cases which represents 9% of their total caseload.
Contract Law	3 cases	9% of total caseload	General Practice18% relevance score	Nand Singh Gandhi has demonstrated general practice experiencein this area, handling 3 cases which represents 9% of their total caseload.
Fraud and Deceit	2 cases	6% of total caseload	Experienced55% relevance score	Nand Singh Gandhi has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 6% of their total caseload.
Corporate Law	2 cases	6% of total caseload	General Practice45% relevance score	Nand Singh Gandhi has demonstrated general practice experiencein this area, handling 2 cases which represents 6% of their total caseload.
Revenue Law	1 cases	3% of total caseload	Highly Specialized90% relevance score	Nand Singh Gandhi has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
White Collar Crime	1 cases	3% of total caseload	Experienced60% relevance score	Nand Singh Gandhi has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Director's Misappropriation	1 cases	3% of total caseload	Experienced70% relevance score	Nand Singh Gandhi has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Winding Up	1 cases	3% of total caseload	Experienced60% relevance score	Nand Singh Gandhi has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Misappropriation of Funds	1 cases	3% of total caseload	Highly Specialized80% relevance score	Nand Singh Gandhi has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Criminal Breach of Trust	1 cases	3% of total caseload	Highly Specialized80% relevance score	Nand Singh Gandhi has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Stamp Duty	1 cases	3% of total caseload	Highly Specialized95% relevance score	Nand Singh Gandhi has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Tax Deductions	1 cases	3% of total caseload	Experienced70% relevance score	Nand Singh Gandhi has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Director's Liability	1 cases	3% of total caseload	General Practice40% relevance score	Nand Singh Gandhi has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.

Law Firm Affiliations

Nand Singh Gandhi has been affiliated with 4 law firms. The most active affiliation involves 3 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Allen & Gledhill LLP	3 cases	50% of cases	AQP v Comptroller of Income Tax: Income Tax Deduction for Misappropriated Funds(Jan 2013) AQP v Comptroller of Income Tax: Income Tax Deductibility & Director Fraud(Oct 2011) ABD Pte Ltd v Comptroller of Income Tax: Taxability of Entrance Fees & Deductibility of Expenses(Apr 2010)
Allen & Gledhill	1 cases	17% of cases	T Ltd v Comptroller of Income Tax: Deduction of Interest on Loans for Land Purchase(Mar 2006)
Allen and Gledhill	1 cases	17% of cases	T Ltd v Comptroller of Income Tax: Deductibility of Expenses & Interest Under Income Tax Act(Jun 2005)
Nand Singh Gandhi & Co	1 cases	17% of cases	Kuok (Singapore) Ltd v Commissioner of Stamp Duties: Stamp Duty on Share Transfer in Liquidation(Apr 2003)

Case Complexity Analysis

Analysis of Nand Singh Gandhi's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.0
Complex Cases: 0 (0%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	52.0 parties avg	2.0	83%
Partial	12.0 parties avg	2.0	17%

Complexity Trends Over Time

Year	Cases	Average Parties
2003	12.0 parties avg	2.0
2005	12.0 parties avg	2.0
2006	12.0 parties avg	2.0
2010	12.0 parties avg	2.0
2011	12.0 parties avg	2.0
2013	12.0 parties avg	2.0

Case Outcome Analytics

Analysis of Nand Singh Gandhi's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	5(83%)	83%
Partial	1(17%)	17%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.003 cases	3

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2003	1 1	Lost: 1 cases (100.0%)
2005	1 1	Lost: 1 cases (100.0%)
2006	1 1	Lost: 1 cases (100.0%)
2010	1 1	Lost: 1 cases (100.0%)
2011	1 1	Lost: 1 cases (100.0%)
2013	1 1	Partial: 1 cases (100.0%)

Case History

Displaying all 6 cases

No.	Case	Decision Date	Party & Outcome
1	AQP v Comptroller of Income Tax: Income Tax Deduction for Misappropriated Funds 15 Jan 2013 AQP (Appellant)Partial	15 Jan 2013	AQP (Appellant): Appeal allowed in partAppeal allowed in part; case remitted to the Income Tax Board of Review for further evidence.
2	AQP v Comptroller of Income Tax: Income Tax Deductibility & Director Fraud 16 Oct 2011 AQP (Appellant)Lost	16 Oct 2011	AQP (Appellant): Appeal DismissedAppeal dismissed with costs.
3	ABD Pte Ltd v Comptroller of Income Tax: Taxability of Entrance Fees & Deductibility of Expenses 07 Apr 2010 ABD Pte Ltd (Appellant)Lost	07 Apr 2010	ABD Pte Ltd (Appellant): Appeal DismissedAppeal dismissed with costs. Assumed SGD, as the judgment originates from Singapore.
4	T Ltd v Comptroller of Income Tax: Deduction of Interest on Loans for Land Purchase 29 Mar 2006 T Ltd (Appellant)Lost	29 Mar 2006	T Ltd (Appellant): Appeal DismissedAppeal dismissed with costs.
5	T Ltd v Comptroller of Income Tax: Deductibility of Expenses & Interest Under Income Tax Act 29 Jun 2005 T Ltd (Appellant)Lost	29 Jun 2005	T Ltd (Appellant): Appeal dismissedAppeal dismissed with costs. Assumed SGD as the judgment originates from Singapore.
6	Kuok (Singapore) Ltd v Commissioner of Stamp Duties: Stamp Duty on Share Transfer in Liquidation 08 Apr 2003 Kuok (Singapore) Ltd (Appellant)Lost	08 Apr 2003	Kuok (Singapore) Ltd (Appellant): Appeal dismissedKuok (Singapore) Ltd's appeal against the Commissioner of Stamp Duties' assessment was dismissed.