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 |
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