Kotha, Ashrita Prasad and Talekar, Pradnya (2021) Earmarked taxes: An Indian case study. eJournal of Tax Research, 19 (1). pp. 97-120. Australian School of Business, University of New South Wales . Available at: https://www.unsw.edu.au/business/our-research/rese...

Kotha, Ashrita Prasad, Agarwal, Vinti, Sengupta, Arghya and Singh, Rav Pratap (2018) Cesses and surcharges: Concept, practice and reform. [Preprint] (Unpublished) Available at: https://dx.doi.org/10.2139/ssrn.3821592

Kotha, Ashrita Prasad (2018) Cess or surcharge: the distinction is significant for the taxpayer. Economic and Political Weekly, 53 (8). pp. 1-6. Sameeksha Trust . ISSN 2349-8846 Available at: https://www.epw.in/engage/article/cess-surcharge-d...

Kotha, Ashrita Prasad (2017) Indian cess taxes: a call for accountability. Tax Justice Network. Available at: https://taxjustice.net/2017/12/11/indian-cess-taxe...

Kotha, Ashrita Prasad (2015) Place of effective management test in the income tax act, 1961: is it the right way forward? NUJS law review, 8 (1-2). pp. 13-30. EBC . ISSN 0975-0029 Available at: http://nujslawreview.org/2016/11/06/place-of-effec...