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Stats reveal Vodafone was destined to win

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Strong legal arguments were not the only thing on Vodafone’s side in their triumph at the Indian Supreme Court last week, statistics show that a victory was inevitable.

Friday’s judgment from Chief Justice SH Kapadia was just the latest tax decision he has made that favoured the taxpayer.

As the table below shows, over the past four years Kapadia has found 76% of tax cases in favour of the taxpayer. This is by far and above the percentages of his collagues. 


Income tax judgments passed by Supreme Court judges*

Name of Supreme Court judge

Assessee

Revenue

Assessee in percentage

Revenue in percentage

Ratio

Justice SH Kapadia **

65

29

76

24



Justice SP Bharucha

72

101

42

58



Justice Suhas Sen

13

27

33

67



Justice Ranganathan

18

12

60

40



Justice Sabyasachi Mukherjee

22

15

59

41



Justice Jeevan Reddy

12

14

46

54



Justice YV Chandrachud

10

12

45

55



Justice K Venkataswami

4

3

57

43



Justice YK Sabharwal

1

5

17

83



Justice Arijit Pasayat

14

13

52

48



Justice GB Pattanaik

8

16

33

67



Justice RC Lahoti

15

14

52

48



Justice BN Kirpal

5

5

50

50



* In favour of

** Jan 1 2008 - Jan 24 2012

Source: Taxmann/Taxsutra


PROFILE: The Chief Justice of India COVERAGE: What industry had to say

COMMENT: Lessons to learn from Vodafone

ANALYSIS: How you can avoid becoming the next Vodafone

INSIGHT: Why the Vodafone ruling leaves China standing alone in the cold

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