Ashrita Prasad Kotha

Assistant Professor & Assistant Director, Centre for Comparative & International Taxation 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 is currently a PhD Candidate at Vienna University of Economics and Business, Vienna, Austria.   

   

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. Given her expertise she was invited to be a part of a research team that submitted a policy brief to the Fifteenth Finance Commission titled ‘Concept, Practice and Reform: Cesses and Surcharges’.     

   

She has been a non-resident expert with Vidhi Centre for Legal Policy. She was the recipient of the Abe Greenbaum Fellowship for 2018 by School of Taxation and Business Law, University of New South Wales, Sydney where she conducted research on arbitration and taxation and place of effective management. She was one of the awardees of a Research Excellence Award by the University in 2018. 

    

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 and international taxation from the perspective of developing countries.

Journal Articles:

  • 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, The Mauritius Route: The Indian Response, Saint Louis University Law Review 62 St. Louis U. L.J. 203 (2017)
  • 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 Prasad Kotha, Data Exclusivity – A Reconciliation of the Debate from the Indian Perspective, Volume 4 of NALSAR Student Law Review (2008)   

Book Chapter:

  • Ashrita Kotha, Cesses in the Indian Tax Regime: A Historical Analysis, Studies in the History of Tax Law Volume 8, 483-512 (Bloomsbury, 2017)      

Policy Reports:

  • Ashrita Prasad Kotha et al., Cesses and Surcharges: Concept, Practice and Reform submitted to the Fifteenth Finance Commission (2018)
  • Debanshu Mukherjee et al., ‘Resolving the NPA Crisis – Some Action points for reform A Briefing Report submitted to the Reserve Bank of India’ (2014)   

Select Editorials and Blogposts

  • M Butani and A Kotha ‘Place of Effective Management: Indian Perspective’ Kluwer International Tax Blog (22 August 2018) available at http://kluwertaxblog.com/2018/08/22/place-effective-management-indian-perspective/#comments
  • M Butani and A Kotha ‘GST Council’s Bitter Sugar Cess’ The Financial Express (New Delhi 15 June 2018) available at https://www.financialexpress.com/opinion/gst-councils-bitter-sugar-cess/1206869/
  • A Kotha and P Talekar, ‘Questions about the GST Cess’ The Hindu (New Delhi, 19 September 2017)
  • A Kotha, ‘Proposed sin cess against cess spirit’ Business Standard (New Delhi 31 October 2016) 
  • A Kotha, ‘A cess Here and a cess There’ The Wire (New Delhi 13 March 2016)  
  • A Kotha, ‘The Finance Ministry’s test is neither consistent nor effective’ The Wire (New Delhi 28 January 2016) 
  • R Arun and A Kotha, ‘Swachh Bharat cess has many problems – for starters, its name’ Scroll.in (Chennai 7 January 2016) 
  • A Kamalnath and A Kotha, ‘CSR can restore lost credibility’ The Hindu Business Line (Chennai 1 May 2014)     

Working Papers:

  • Mukesh Butani and Ashrita Prasad Kotha, POEM: Indian and International Perspectives
  • Ashrita Prasad Kotha and Pradnya Talekar, Cess Taxes in India: A Rights based analysis of Earmarking
  • Ashrita Prasad Kotha and Michael Walpole, Arbitrability of Domestic Tax Disputes: A Study of India and Australia