Vikna Rajah

Vikna Rajah is a legal practitioner in Singapore. With documented cases from 2009 to 2023. The lawyer has handled 7 cases in Singapore's courts. Associated with 3 law firms. The lawyer demonstrates particular expertise in income taxation and international tax cooperation. Their track record shows a 14.0% success rate in resolved cases.

Areas of Practice and Expertise

Vikna Rajah has demonstrated expertise across 21 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 Specialized88% relevance score	Vikna Rajah 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 Practice27% relevance score	Vikna Rajah has demonstrated general practice experiencein this area, handling 5 cases which represents 14% of their total caseload.
Contract Law	3 cases	8% of total caseload	General Practice23% relevance score	Vikna Rajah has demonstrated general practice experiencein this area, handling 3 cases which represents 8% of their total caseload.
International Tax Cooperation	2 cases	6% of total caseload	Highly Specialized78% relevance score	Vikna Rajah has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 6% of their total caseload.
Civil Procedure	2 cases	6% of total caseload	General Practice15% relevance score	Vikna Rajah has demonstrated general practice experiencein this area, handling 2 cases which represents 6% of their total caseload.
Banking and Finance	2 cases	6% of total caseload	General Practice30% relevance score	Vikna Rajah has demonstrated general practice experiencein this area, handling 2 cases which represents 6% of their total caseload.
Insurance	2 cases	6% of total caseload	Highly Specialized80% relevance score	Vikna Rajah has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 2 cases which represents 6% of their total caseload.
Revenue Law	1 cases	3% of total caseload	Highly Specialized85% relevance score	Vikna Rajah has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Capital allowance	1 cases	3% of total caseload	Highly Specialized90% relevance score	Vikna Rajah 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	Vikna Rajah has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Goods and Services Tax (GST)	1 cases	3% of total caseload	Highly Specialized95% relevance score	Vikna Rajah has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Statutory Interpretation	1 cases	3% of total caseload	Experienced60% relevance score	Vikna Rajah has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Companies Act	1 cases	3% of total caseload	General Practice10% relevance score	Vikna Rajah 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 Practice20% relevance score	Vikna Rajah has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Industrial Building Allowance	1 cases	3% of total caseload	General Practice30% relevance score	Vikna Rajah has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Banking Law	1 cases	3% of total caseload	Experienced50% relevance score	Vikna Rajah has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Tax Law	1 cases	3% of total caseload	Experienced70% relevance score	Vikna Rajah has demonstrated substantial experience and regular engagementin this area, handling 1 cases which represents 3% of their total caseload.
Criminal Law	1 cases	3% of total caseload	General Practice20% relevance score	Vikna Rajah has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.
Legal Ethics and Professional Responsibility	1 cases	3% of total caseload	Highly Specialized90% relevance score	Vikna Rajah has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Taxation	1 cases	3% of total caseload	Highly Specialized80% relevance score	Vikna Rajah has demonstrated deep specialization and significant involvement in complex mattersin this area, handling 1 cases which represents 3% of their total caseload.
Wills and Probate	1 cases	3% of total caseload	General Practice10% relevance score	Vikna Rajah has demonstrated general practice experiencein this area, handling 1 cases which represents 3% of their total caseload.

Law Firm Affiliations

Vikna Rajah has been affiliated with 3 law firms. The most active affiliation involves 4 cases.

Law Firm	Cases Handled	Workload Share	Recent Cases
Inland Revenue Authority of Singapore	4 cases	57% of cases	ABU v Comptroller of Income Tax: Exchange of Information, Double Taxation, Banking Act(Jan 2015) Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance Companies(Feb 2014) Comptroller of Income Tax v BBO: Taxability of Gains from Disposal of Shares(Apr 2013)
Rajah & Tann Singapore LLP	2 cases	29% of cases	Singapore Cement Manufacturing v Comptroller of Income Tax: Capital Allowance for Cement Silo(Mar 2023) Herbalife v Comptroller: GST on Direct Sales - Value of Supply Dispute(Mar 2023)
Drew & Napier LLC	1 cases	14% of cases	Kalpanath Singh v Law Society: Reinstatement to Roll of Advocates and Solicitors(Aug 2009)

Case Complexity Analysis

Analysis of Vikna Rajah's case complexity based on the number of parties involved and case characteristics.

Complexity Overview

Average Parties per Case: 2.1
Complex Cases: 0 (0%); Cases with more than 3 parties

Complexity by Case Type

Type	Cases	Avg Parties	Distribution
Dismissed	12.0 parties avg	2.0	14%
Lost	42.3 parties avg	2.3	57%
Partial	12.0 parties avg	2.0	14%
Won	12.0 parties avg	2.0	14%

Complexity Trends Over Time

Year	Cases	Average Parties
2009	13.0 parties avg	3.0
2012	12.0 parties avg	2.0
2013	12.0 parties avg	2.0
2014	12.0 parties avg	2.0
2015	12.0 parties avg	2.0
2023	22.0 parties avg	2.0

Case Outcome Analytics

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

Outcome Distribution

Outcome Type	Cases	Percentage
Dismissed	1(14%)	14%
Lost	4(57%)	57%
Partial	1(14%)	14%
Won	1(14%)	14%

Monetary Outcomes

Currency	Total Amount	Average	Cases
SGD	0.00	0.001 cases	1

Yearly Outcome Trends

Year	Total Cases	Outcome Distribution
2009	1 1	Lost: 1 cases (100.0%)
2012	1 1	Dismissed: 1 cases (100.0%)
2013	1 1	Lost: 1 cases (100.0%)
2014	1 1	Lost: 1 cases (100.0%)
2015	1 1	Partial: 1 cases (100.0%)
2023	2 11	Lost: 1 cases (50.0%) Won: 1 cases (50.0%)

Case History

Displaying all 7 cases

No.	Case	Decision Date	Party & Outcome
1	Singapore Cement Manufacturing v Comptroller of Income Tax: Capital Allowance for Cement Silo 09 Mar 2023 Singapore Cement Manufacturing Company (Private) Limited (Appellant)Lost	09 Mar 2023	Singapore Cement Manufacturing Company (Private) Limited (Appellant): Appeal DismissedThe appeal for accelerated capital allowance was dismissed.
2	Herbalife v Comptroller: GST on Direct Sales - Value of Supply Dispute 05 Mar 2023 Herbalife International Singapore Pte Ltd (Appellant)Won	05 Mar 2023	Herbalife International Singapore Pte Ltd (Appellant): Appeal AllowedThe appeal against the Comptroller's assessment was allowed.
3	ABU v Comptroller of Income Tax: Exchange of Information, Double Taxation, Banking Act 21 Jan 2015 Comptroller of Income Tax (Respondent)Partial	21 Jan 2015	Comptroller of Income Tax (Respondent): Order VariedOrder of court made below is to be varied to reflect the original request made by the JNTA.
4	Comptroller of Income Tax v BBO: Tax Treatment of Investment Gains for Insurance Companies 03 Feb 2014 Comptroller of Income Tax (Appellant)Lost	03 Feb 2014	Comptroller of Income Tax (Appellant): Appeal DismissedThe Comptroller of Income Tax's appeal was dismissed, meaning the court found in favor of BBO.
5	Comptroller of Income Tax v BBO: Taxability of Gains from Disposal of Shares 07 Apr 2013 Comptroller of Income Tax (Appellant)Lost	07 Apr 2013	Comptroller of Income Tax (Appellant): Appeal DismissedAppeal dismissed with costs to the Respondent to be taxed on a standard basis unless otherwise agreed. Assumed SGD as the judgment originates from Singapore.
6	Comptroller of Income Tax v AZP: Double Taxation Agreement & Exchange of Information 22 May 2012 Comptroller of Income Tax (Applicant)Dismissed	22 May 2012	Comptroller of Income Tax (Applicant): Application DismissedApplication for production of records and information relating to Account 1 and Account 2 was dismissed.
7	Kalpanath Singh v Law Society: Reinstatement to Roll of Advocates and Solicitors 25 Aug 2009 Kalpanath Singh s/o Ram Raj Singh (Applicant)Lost	25 Aug 2009	Kalpanath Singh s/o Ram Raj Singh (Applicant): Application dismissedThe applicant's application for reinstatement to the Roll of Advocates and Solicitors was dismissed.