Stats reveal Vodafone was destined to win

January 25, 2012

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 judgmentfrom 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

Tags

News India Tax Disputes Asia-Pacific

Jack Grocott

Jack Grocott worked at ITR between 2008 and 2012

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