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
vs
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