Here's the facts,
both of them have the Sharingan

Kakashi has more experience
Kakashi has some type of MS
Kakashi taught the Chidori to Sasuke
Kakashi has over a thousand techniques
Sasuke has some if not all of Oro's abilities including faster healing
Sasuke has the cursed seal
Sasuke has gotten dramatically stronger since learning from Oro
Sasuke is a true Uchiha

probably a lot of other stuff you could list but those are just some. So what do you think has the student surpassed the Sensei