Items where Author is "Kotha, Ashrita Prasad"
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Kotha, Ashrita Prasad and Talekar, Pradnya (2021) Earmarked taxes: An Indian case study. eJournal of Tax Research, 19 (1). pp. 97-120.
Kotha, Ashrita Prasad (2018) Cess or surcharge: the distinction is significant for the taxpayer. Economic and Political Weekly, 53 (8). pp. 1-6. ISSN 2349-8846
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. ISSN 0975-0029
Working papers (or Preprints)
Kotha, Ashrita Prasad, Agarwal, Vinti, Sengupta, Arghya and Singh, Rav Pratap (2018) Cesses and surcharges: Concept, practice and reform. [Working papers (or Preprints)] (Unpublished)
Other
Kotha, Ashrita Prasad (2017) Indian cess taxes: a call for accountability. Tax Justice Network.