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- Ashrita Prasad Kotha, Data Exclusivity – A Reconciliation of the Debate from the Indian Perspective, Volume 4 of NALSAR Student Law Review (2008)
- Ashrita Prasad Kotha, Place of Effective Management Test in the Income Tax Act, 1961: Is it the Right Way Forward?, 8 NUJS L. Rev. 13 (2015)
- Ashrita Kotha, The Mauritius Route: The Indian Response, Saint Louis University Law Review 62 St. Louis U. L.J. 203 (2017)
- Ashrita Prasad Kotha, The Distinction between Cess and Surcharge is Significant for a Taxpayer Economic and Political Weekly, Vol. 53, Issue No. 8, 24 Feb, 2018
- Ashrita Kotha, Cesses in the Indian Tax Regime: A Historical Analysis, Studies in the History of Tax Law Volume 8, 483-512 (Bloomsbury, 2017)
- Debanshu Mukherjee et al., ‘Resolving the NPA Crisis – Some Action points for reform A Briefing Report submitted to the Reserve Bank of India’ (2014)
- A Kamalnath and A Kotha, ‘CSR can restore lost credibility’ The Hindu Business Line (Chennai 1 May 2014)
- R Arun and A Kotha, ‘Swachh Bharat cess has many problems – for starters, its name’ Scroll.in (Chennai 7 January 2016)
- A Kotha, ‘The Finance Ministry’s test is neither consistent nor effective’ The Wire (New Delhi 28 January 2016)
- A Kotha, ‘A cess Here and a cess There’ The Wire (New Delhi 13 March 2016)
- A Kotha, ‘Proposed sin cess against cess spirit’ Business Standard (New Delhi 31 October 2016)
- A Kotha and P Talekar, 'Questions about the GST Cess' The Hindu (New Delhi, 19 September 2017)
Assistant Professor & Assistant Director, Centre for Comparative & International Taxation Studies
Senior Programme Associate, Centre for Postgraduate Legal Studies
Jindal Global Law School
B.A., LL.B. (Hons.) (Nalsar), BCL (Oxford)
Ashrita Prasad Kotha is Assistant Professor and Assistant Director, Centre for Comparative and International Taxation at Jindal Global Law School. Ashrita has taught undergraduate courses on Taxation Laws, Property Law, Law of Contracts and Alternate Dispute Resolution. She has been the faculty co-ordinator for the Jindal Oxford Summer School between 2015 and 2017. She convenes a Taxation Law Reading and Discussion Group every alternate term to discuss contemporary topics of taxation law and policy.
She has been working extensively on hypothecated / earmarked taxes and has presented her research at the Eighth History of Tax Law Conference in University of Cambridge, National Institute for Public Finance and Policy and Centre for Budget Governance and Accountability. She has been a non-resident expert with Vidhi Centre for Legal Policy. She has been awarded the Abe Greenbaum Fellowship for 2018 by School of Taxation and Business Law, University of New South Wales, Sydney.
She has completed her BCL from University of Oxford as a KC Mahindra Scholar. Ashrita has also worked as an Associate in the Mergers and Acquisitions practice of Luthra and Luthra Law Offices, New Delhi.
Her research interests lie in studying the interface between taxation law and constitutional law, fiscal federalism, tax payer rights and international taxation from the perspective of developing countries.