Usha Chandradas

Usha Chandradas is a legal practitioner in Singapore. With documented cases from 2005 to 2010. The lawyer has handled 8 cases in Singapore's courts. Associated with 1 law firm. The lawyer demonstrates particular expertise in income taxation and taxation. Their track record shows a 38.0% success rate in resolved cases.

Areas of Practice and Expertise

Usha Chandradas has demonstrated expertise across 20 primary practice areas, with significant experience in income taxation and administrative law.

Practice Area	Case Volume	Distribution	Expertise Level	Description
Income taxation	6 cases	17% of total caseload	Highly Specialized93% relevance score	Usha Chandradas has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 6 cases which represents 17% of their total caseload.
Administrative Law	5 cases	14% of total caseload	General Practice36% relevance score	Usha Chandradas has demonstrated general practice experiencein this area, handling 5 cases which represents 14% of their total caseload.
Taxation	4 cases	11% of total caseload	Highly Specialized81% relevance score	Usha Chandradas has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 4 cases which represents 11% of their total caseload.
Contract Law	3 cases	9% of total caseload	General Practice18% relevance score	Usha Chandradas has demonstrated general practice experiencein this area, handling 3 cases which represents 9% of their total caseload.
Withholding Tax	2 cases	6% of total caseload	Experienced70% relevance score	Usha Chandradas has demonstrated substantial experience and regular engagementin this area, handling 2 cases which represents 6% of their total caseload.
Revenue Law	1 cases	3% of total caseload	Highly Specialized90% relevance score	Usha Chandradas has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Foreign Law	1 cases	3% of total caseload	General Practice30% relevance score	Usha Chandradas has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Appeals	1 cases	3% of total caseload	General Practice30% relevance score	Usha Chandradas has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Company Law	1 cases	3% of total caseload	General Practice30% relevance score	Usha Chandradas has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Succession Law	1 cases	3% of total caseload	Experienced70% relevance score	Usha Chandradas has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Resealing	1 cases	3% of total caseload	General Practice40% relevance score	Usha Chandradas has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Domicile	1 cases	3% of total caseload	Highly Specialized90% relevance score	Usha Chandradas has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Probate Administration	1 cases	3% of total caseload	Experienced50% relevance score	Usha Chandradas has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Aircraft Leasing	1 cases	3% of total caseload	Experienced60% relevance score	Usha Chandradas has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Accountancy Law	1 cases	3% of total caseload	General Practice40% relevance score	Usha Chandradas has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Interest Rate Swap Agreements	1 cases	3% of total caseload	Experienced50% relevance score	Usha Chandradas has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Civil Practice	1 cases	3% of total caseload	Highly Specialized75% relevance score	Usha Chandradas has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Property Law	1 cases	3% of total caseload	General Practice25% relevance score	Usha Chandradas has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Wills and Probate	1 cases	3% of total caseload	Highly Specialized80% relevance score	Usha Chandradas has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Jurisdiction	1 cases	3% of total caseload	Experienced60% relevance score	Usha Chandradas has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.

Law Firm Affiliations

Usha Chandradas has been affiliated with 1 law firm. The most active affiliation involves 8 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Inland Revenue Authority of Singapore	8 cases	100% of cases	ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas Subsidiaries(Oct 2010) ABD Pte Ltd v Comptroller of Income Tax: Taxability of Entrance Fees & Deductibility of Expenses(Apr 2010) Comptroller of Income Tax v ACC: Withholding Tax on Interest Swap Payments & Interpretation of Income Tax Act s 12(6)(Mar 2010)

Case Complexity Analysis

Analysis of Usha Chandradas's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.3
Complex Cases: 0 (0%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Lost	32.0 parties avg	2.0	38%
Neutral	13.0 parties avg	3.0	13%
Partial	13.0 parties avg	3.0	13%
Won	32.0 parties avg	2.0	38%

Complexity Trends Over Time

Year	Cases	Average Parties
2005	12.0 parties avg	2.0
2006	22.5 parties avg	2.5
2007	13.0 parties avg	3.0
2009	12.0 parties avg	2.0
2010	32.0 parties avg	2.0

Case Outcome Analytics

Analysis of Usha Chandradas's case outcomes, including distribution by type, yearly trends, and monetary outcomes where applicable.

Outcome Distribution

Outcome Type	Cases	Percentage
Lost	3(38%)	38%
Neutral	1(13%)	13%
Partial	1(13%)	13%
Won	3(38%)	38%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.002 cases	2

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2005	1 1	Won: 1 cases (100.0%)
2006	2 11	Neutral: 1 cases (50.0%) Won: 1 cases (50.0%)
2007	1 1	Partial: 1 cases (100.0%)
2009	1 1	Lost: 1 cases (100.0%)
2010	3 21	Lost: 2 cases (66.7%) Won: 1 cases (33.3%)

Case History

Displaying all 8 cases

No.	Case	Decision Date	Party & Outcome
1	ACC v Comptroller of Income Tax: Withholding Tax on Payments to Overseas Subsidiaries 24 Oct 2010 Comptroller of Income Tax (Respondent)Lost	24 Oct 2010	Comptroller of Income Tax (Respondent): Application DeniedThe application for an order to quash the Determination is granted in terms. Costs for this application as well as the costs in relation to the leave application are awarded in favour of the Applicant.
2	ABD Pte Ltd v Comptroller of Income Tax: Taxability of Entrance Fees & Deductibility of Expenses 07 Apr 2010 Comptroller of Income Tax (Respondent)Won	07 Apr 2010	Comptroller of Income Tax (Respondent): Judgment for RespondentJudgment for the Respondent. Assumed SGD, as the judgment originates from Singapore.
3	Comptroller of Income Tax v ACC: Withholding Tax on Interest Swap Payments & Interpretation of Income Tax Act s 12(6) 23 Mar 2010 Comptroller of Income Tax (Appellant)Lost	23 Mar 2010	Comptroller of Income Tax (Appellant): Appeal DismissedThe Comptroller's appeal was dismissed, with costs awarded against the Comptroller.
4	ACC v CIT: Judicial Review of Comptroller's Decision on Withholding Tax for Payments to Overseas Subsidiaries 22 Sep 2009 CIT (Respondent)Lost	22 Sep 2009	CIT (Respondent): Application for leave granted to applicantThe Respondent's position was not upheld, and the Applicant was granted leave to seek a quashing order.
5	NP v Comptroller of Income Tax: Property Sales & Trading Activities 30 Aug 2007 Comptroller of Income Tax (Respondent)Partial	30 Aug 2007	Comptroller of Income Tax (Respondent): Appeal dismissed in partAppeal dismissed in part, specifically in relation to the notice of additional assessment issued in respect of the gains from their sale of the Waterside unit.
6	T Ltd v Comptroller of Income Tax: Deduction of Interest on Loans for Land Purchase 29 Mar 2006 Comptroller of Income Tax (Respondent)Won	29 Mar 2006	Comptroller of Income Tax (Respondent): Judgment for RespondentAppeal dismissed with costs to the Comptroller of Income Tax.
7	Peters Roger May v Pinder Lillian Gek Lian: Forum Non Conveniens & Domicile in Probate Proceedings 05 Mar 2006 Commissioner of Estate Duties (Other)Neutral	05 Mar 2006	Commissioner of Estate Duties (Other): NeutralThe Commissioner of Estate Duties was joined in the proceedings and remained impartial.
8	T Ltd v Comptroller of Income Tax: Deductibility of Expenses & Interest Under Income Tax Act 29 Jun 2005 Comptroller of Income Tax (Respondent)Won	29 Jun 2005	Comptroller of Income Tax (Respondent): Decision upheldThe Comptroller's decision to disallow the deduction of expenses was upheld. Assumed SGD as the judgment originates from Singapore.