Business Valuation

CA. Yogesh Kumar Agarwal is a highly accomplished Chartered Accountant with 20 years of post-qualification experience, having qualified in 2004. He became part of the firm in 2015, and since then has played a key role in enhancing its service delivery and professional standards.

He specializes in Taxation, Audit, and Assurance Services, with a strong focus on compliance, risk based auditing, and financial reporting. His structured approach, combined with deep domain knowledge, allows him to deliver high-quality, reliable, and efficient solutions tailored to diverse client needs. He is also DISA qualified (Diploma in Information Systems Audit from ICAI), enhancing his ability to address IT-integrated audit environments and control systems.

In addition, he has successfully completed several prestigious certification programs from the Institute of Chartered Accountants of India, including:

• Certificate Course on Concurrent Audit of Banks
• Certificate Course on Forensic Accounting and Fraud Detection
• Certificate Course on Public Finance and Government Accounting
• Certificate Course on Goods and Services Tax (GST)
• Certificate Course on IFRS (International Financial Reporting Standards)
• Certificate Course on Ind AS (Indian Accounting Standards)

CA. Yogesh Kumar Agarwal is known for his meticulous attention to detail, strong ethical values, and commitment to professional excellence. His multi-disciplinary qualifications and practical experience make him a valuable resource for clients seeking robust tax and assurance solutions

CA Harsh Agrawal is a Fellow Chartered Accountant (FCA) with over 7 years of post-qualification experience having qualified in 2018, bringing a strong blend of domain expertise, technological proficiency, and a forward-looking mindset to his professional engagements.

He has completed several specialized certifications, including:

• DISA (Diploma in Information Systems Audit)
• FAFD (Forensic Accounting and Fraud Detection)
• Certificate in Ind AS (Indian Accounting Standards)
• Certificate Course on Artificial Intelligence for CAs (AICA-Level 1)

His core competencies span a diverse portfolio of services such as Forensic Audits, GST Special Audits, Statutory and Internal Audits, Stock Audits, and Due Diligence across multiple sectors. He is known for his sharp analytical thinking, attention to detail, and ability to deliver insightful, data-driven recommendations to clients.

With a keen interest in leveraging emerging technologies in the accounting profession, CA Harsh Agrawal brings innovation and efficiency into every assignment. His strong communication and leadership skills, coupled with his commitment to integrity and excellence, make him a valued partner and trusted advisor to clients.

CA Devendra Upadhyay is a Fellow Member of the Institute of Chartered Accountants of India (ICAI), having qualified in 1996. With over 29 years of extensive professional experience, he is recognized as a highly respected and accomplished Chartered Accountant in the fields of audit, taxation, and business advisory.

He joined J N Gupta & Co LLP as a Partner in 2015, following successful leadership roles as a Partner in reputed firms including Ghiya & Co. and Giriraj & Lohiya, where he managed and supervised large-scale audit and consulting assignments across various sectors.

CA Devendra Upadhyay possesses deep domain expertise across a broad spectrum of professional services. He has led numerous statutory and internal audits for large Public Sector Undertakings, listed entities, private limited companies, and financial institutions. Known for his strategic thinking, rigorous audit methodology, and client-focused approach, CA Devendra Upadhyay consistently delivers value-driven outcomes across diverse engagements.

Demonstrating a strong commitment to continuous learning and professional excellence, CA Devendra Upadhyay has completed the following specialized certifications from ICAI:

• Certificate Course on Goods and Services Tax (GST)
• Certificate Course on Concurrent Audit of Banks
• Certificate Course on Artificial Intelligence for CAs (AICA-Level 1)

These certifications enhance his capability to deal with complex compliance and audit issues in highrisk and regulated sectors.

In addition to his core practice, CA Devendra Upadhyay actively contributes to the advancement of the profession:

• Regular Faculty and Speaker at ICAI Orientation and Training Programmes, Jaipur Branch – mentoring aspiring Chartered Accountants and young professionals.
• Certified Peer Reviewer – involved in reviewing and enhancing audit quality and compliance across CA firms

Since joining J N Gupta & Co LLP, CA Devendra Upadhyay has played a pivotal role in expanding the firm’s service capabilities, especially in the domains of banking audits, financial services consulting, and tax litigation support. Under his leadership, the firm has deepened its presence in regulatory audits and strategic advisory, maintaining high standards of professional ethics and operational excellence.

CA. Prativa Ranjan Maharana is a highly accomplished professional with over 31 years of rich post-qualification experience across a wide spectrum of industries and professional domains. A Fellow Member of the Institute of Chartered Accountants of India (ICAI), he qualified in 1994 and has since served in various leadership and consultancy roles in State and Central Public Sector Undertakings, Government agencies, and private limited companies.

In addition to being a Chartered Accountant, he is also a qualified Company Secretary, Cost Accountant, Law Graduate, and holds a Master’s in Business Administration (HR) as well as a Master’s degree in Journalism and Mass Communication. He also holds a additional certification in Forensic Accounting and Fraud Detection, reflecting his multi-disciplinary expertise.

Mr. Maharana had previously provided consultancy services to numerous government departments and foreign-aided projects, contributing to policy implementation, compliance frameworks, and strategic development. His vast exposure to public sector dynamics and regulatory environments has positioned him as a trusted advisor in governance and compliance matters.

He is also actively associated with the academic and professional development ecosystem and is empanelled as a Peer Reviewer with ICAI for conducting peer reviews of fellow professionals.

Mr. Maharana brings a unique blend of technical acumen, legal insight, and communication skills, making him a valuable asset to the firm and its clients.

CA. Sanjay Kumar Bansal is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) with 24 years of post-qualification experience, having qualified in 2001. He has been an integral part of the firm since 2006, contributing significantly to its growth and professional excellence.

His core areas of specialization include RERA compliance, Corporate Law, Corporate Governance, and Direct Taxation. His in-depth understanding of corporate legal frameworks and regulatory requirements enables him to offer comprehensive advisory and compliance solutions to a wide range of clients, including companies, promoters, and investors.

Mr. Bansal also holds a degree in Law (LL. B), enhancing his ability to provide strategic legal- financial advice, particularly in matters requiring an integrated approach.

He has further strengthened his expertise through completion of ICAI’s Certificate Course on Concurrent Audit of Banks and Certificate Course on Forex and Treasury Management, equipping him to handle assignments in the areas of banking audits, risk management, and foreign exchange operations.

Dedicated, detail-oriented, and highly approachable, Mr. Bansal is known for delivering practical, value driven solutions tailored to clients’ business and regulatory needs.

CA Jignesh Sharma is a Fellow Chartered Accountant (FCA) with over 6 years of postqualification experience, having qualified in 2019. He has been serving as the Branch In-Charge of J N Gupta & Co. LLP, Ahmedabad since January 2023, where he leads diverse audit and assurance engagements across the public sector and banking industry. His portfolio includes the execution and supervision of:

• Statutory Audits, Internal Audits, and PreAudit Assignments for Government PSUs and Autonomous Bodies
• Concurrent Audits, Stock Audits, Revenue Audits, ASM (Account Statement Monitoring), and Forensic Audits in the banking sector

CA Jignesh Sharma specializes in managing audit teams, navigating complex audit environments, and ensuring strict compliance with regulatory frameworks and professional standards. His deep understanding of financial systems, internal controls, and risk management frameworks allows him to deliver accurate, actionable, and high-quality audit reports for stakeholder decision-making.

Known for his structured approach, commitment to timelines, and thoroughness in execution, he continues to add strategic value to the firm’s audit practice while upholding the highest standards of professionalism and integrity.

CA Deepa Gosain is an Associate Chartered Accountant (ACA), qualified in 2021, and has successfully completed the Certificate Course on Internal Audit from the Institute of Chartered Accountants of India (ICAI).She brings strong domain expertise and practical experience in the areas of NGO audits, FCRA compliance, Direct Taxation, and Indirect Taxation. Her in-depth understanding of regulatory frameworks, especially in the development and nonprofit sectors, enables her to deliver accurate, compliant, and strategically aligned financial solutions.

CA Deepa Gosain currently serves as the Branch Incharge of the Dehradun office, where she plays a key role in managing client relationships and ensuring high-quality service delivery across audit and tax advisory engagements.

CA Akansh Gupta is a qualified Chartered Accountant from the Institute of Chartered Accountants of India (ICAI), having earned his membership in the year 2021. He completed his articleship under the esteemed guidance of CA Jagdish Narain Gupta, where he was exposed to a wide range of assignments involving audit, assurance, and advisory services.Since qualifying, CA Akansh Gupta has actively contributed to the firm’s audit and consulting practice, with notable experience in:

• Statutory Audits of Public Sector Undertakings(PSUs)
• Internal Audits and Risk-Based Audits of Government Entities
• Forensic Accounting and Fraud Investigation Assignments
• Special Audits and Compliance Reviews

His methodical approach, attention to regulatory compliance, and analytical acumen have made him a dependable professional for handling complex audit engagements, especially in the public sector domain.

To further strengthen his capabilities and stay aligned with emerging professional demands, CA Akansh Gupta has successfully completed the following advanced certifications from ICAI:

• Certificate Course on Anti-Money Laundering Laws
• Certificate Course on Goods and Services Tax (GST)
• Certificate Course on Forensic Accounting and Fraud Detection (FAFD)
• Certificate Course on Public Finance and Government Accounting
• Certificate Course on Concurrent Audit of Banks
• Certificate Course on Forex and Treasury Management
• Certificate Course on Insolvency and Bankruptcy Code, 2016 (IBC)
• Certificate Course on Corporate Social Responsibility Reporting and Impact Assessment
• Certificate Course on UAE Corporate Tax
• Certificate Course on Overseas Outsourcing Services (US Market)

His deep commitment to professional growth and excellence positions him as a key contributor in delivering value-added services to the firm’s diverse clientele. CA. Akansh Gupta continues to play an instrumental role in strengthening the firm’s capabilities in audit quality, financial diligence, and investigative assignments.

CA Gaurav Sultania is a Chartered Accountant who qualified in 2023 and brings with him valuable experience in various domains of audit and financial reporting. He has hands-on expertise in Statutory Audit, Internal Audit, Stock Audit, Due Diligence, Financial Reporting, and Tax Compliance.With two years of post-qualification experience, he demonstrates strong analytical abilities and a solid grasp of accounting standards and tax regulations. His approach focuses on accuracy, compliance, and delivering value-driven financial insights.

CA Gaurav Sultania is committed to continuous learning and professional excellence and plays an active role in supporting the firm’s audit and advisory functions.

CA Ruchita Samdhani, ACA, has been a member of the Institute of Chartered Accountants of India since 2021 and brings diverse experience across multiple domains of audit and taxation. Her professional expertise covers statutory audits of Urban Local Bodies, tax audits, and advisory on Income Tax and Goods & Services Tax (GST) matters. She has also successfully managed several internal audit assignments, ensuring compliance, accuracy, and process improvement for clients.

She has completed the ICAI Certificate Course on Concurrent Audit of Banks, equipping her with specialized skills in evaluating banking operations and controls. With a meticulous approach and a strong commitment to professional ethics, CA Ruchita Samdhani delivers reliable, value-driven solutions to meet the evolving needs of clients across sectors.

CA Gaurav Jain is a qualified Chartered Accountant from the 2016 batch, bringing with him robust experience in banking and credit risk management. He has worked with leading private sector banks, gaining significant expertise in credit appraisal, financial analysis, and client relationship management.

He began his professional career with ICICI Bank Ltd., where he served as a Credit Relationship Manager in the Business Loan Group from May 2016 to March 2019. Subsequently, he worked with Kotak Mahindra Bank Ltd. in the Infrastructure Finance Division from March 2019 to July 2021 as a Relationship Manager.

His core competencies include:

• Credit appraisal and structuring of working capital loans
• Financial due diligence and risk assessment
• Relationship management and business development in the SME and infrastructure sectors

CA Gaurav Jain joined the firm in 2021, where he contributes his deep banking experience and analytical acumen to the firm’s audit and advisory verticals. He has also completed the Certificate Co

Qualified as a Chartered Accountant in 2015, CA Ankit Kumar Sharma has extensive experience in the banking sector, specializing in concurrent audits, statutory audits, stock audits, and forensic audits. His professional journey reflects significant contributions across diverse domains, including internal and statutory audits of companies, ensuring regulatory compliance and financial accuracy.

Mr. Sharma has led and overseen comprehensive internal and statutory audits for corporates, ensuring adherence to regulatory frameworks and enhancing financial transparency. His proficiency in statutory audits of Public Sector Undertaking (PSU) banks and other PSUs highlights his capability to manage largescale, high-stakes engagements with precision.

In addition to audit expertise, he is well-versed in direct and indirect tax matters, including Income Tax and GST, providing strategic solutions to complex compliance requirements. His analytical approach and attention to detail have consistently contributed to strengthening clients’ financial governance.

Further enriching his professional credentials, Mr. Sharma has successfully completed the Certificate Course on Public Finance and Government Accounting, equipping him with specialized insights into public sector financial management.

With a strong foundation in ethics and a results oriented mindset, CA Ankit Kumar Sharma continues to contribute meaningfully to clients’ business growth and regulatory compliance.

CA Sapana Khandelwal is a Fellow Member of the Institute of Chartered Accountants of India, qualified in 2014, and has been an integral part of J N Gupta & Co. LLP since 2015. She has also completed the Certificate Course in Concurrent Audit of Banks conducted by the Institute of Chartered Accountants of India (ICAI), enhancing her capabilities in banking and financial sector audits.

She possesses extensive hands-on experience in Direct and Indirect Taxation, and plays a strategic role in the firm’s planning and procurement of professional assignments. Her deep understanding of regulatory frameworks and client-centric approach enables her to contribute significantly to both the operational and advisory functions of the firm.

One of her core areas of responsibility includes the quality review of audit reports, documentation, and working papers to ensure accuracy, completeness, and adherence to professional standards. She is also actively involved in monitoring ethical compliances and regulatory requirements in line with ICAI norms, thereby upholding the highest standards of professional integrity and quality assurance.
CA Sapana Khandelwal’s methodical approach, combined with her strategic insight and commitment to compliance, makes her a key contributor to the firm’s continued growth and reputation for excellence.

CA Sanket Agrawal is a dynamic Chartered Accountant who qualified at the remarkably young age of 21, having cleared all levels of the CA course – CPT, IPCC, and Final – in his first attempt. He became a member of the Institute of Chartered Accountants of India in 2014.

He commenced his professional journey with Bharat Petroleum Corporation Limited (BPCL), Mumbai, where he gained valuable corporate exposure in financial operations and regulatory compliance. Over the years, he has developed in-depth knowledge in the fields of finance, taxation, and audit, with a particular focus on Bank Audits and Government Audits.

Known for his clarity of concepts and methodical approach, CA Sanket Agrawal has played an instrumental role in delivering high-quality assurance and advisory services. He joined the firm in 2021 and currently serves as the Branch Incharge of the Pune office, overseeing client engagements and operational execution with a focus on quality and integrity.

He has also completed the Certificate Course in Concurrent Audit of Banks, further enhancing his audit and risk management expertise.

Qualified as a Chartered Accountant in 2013, CA. Keshav Agarwal has been an integral part of J N Gupta & Co LLP since 2014. He holds the Certificate in Forensic Accounting & Fraud Detection (FAFD) from the Institute of Chartered Accountants of India.

Keshav has extensive experience in audit and assurance services for listed entities, project financing, and concurrent audits of banks. His expertise further extends to direct and indirect taxation, encompassing advisory, compliance, and representation before authorities.

Known for his meticulous approach, ethical standards, and solution-oriented mindset, Keshav delivers practical and reliable financial guidance. His ability to navigate complex regulatory environments and provide strategic insights has earned him the trust of corporate and institutional clients alike.

CA Akash Jain is a Fellow Member of the Institute of Chartered Accountants of India, having qualified in 2010 and admitted as an FCA in 2015. He is also a Certified Information Systems Auditor (CISA) and a Company Secretary, with additional certifications in Concurrent Audit of Banks and Artificial Intelligence for CAs (AICA – Level 1).

With a diverse professional background, he brings over a decade of experience across the corporate and banking sectors. He had previously served as Reporting Head for the North East region at Bharti Airtel Limited, where he led financial reporting and compliance functions. Prior to that, he held senior management roles in The Industrial Cooperative Bank Ltd, including Secretary, Chief Manager (Credit), and Chief Manager (Accounts), from June 2016 to September 2019.

CA Akash Jain has also actively contributed to cooperative banking governance. He served as a Member of the Board of Management and was part of the Audit and Inspection Sub-Committee of The Nagarik Samabay Bank Ltd, Guwahati, demonstrating his leadership in financial oversight and internal control.

His multifaceted experience, combined with his commitment to continuous learning and professional development, makes him a valuable asset to J N Gupta & Co LLP, where he continues to contribute to assurance, audit, and advisory services with a strategic and technology-driven outlook.

CA. Ashish Gupta is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) with 20 years of post-qualification experience, having qualified in 2005. His extensive professional journey spans a wide range of domains, with a particular focus on taxation, auditing, finance, corporate law, and advisory services.

His strong academic background includes M.Com., LL.B., MBA (Finance), DISA, and CS (Executive).

He currently serves as an Independent Director on the Board of M/s Unique Organics Limited, a company listed on the Bombay Stock Exchange, where he contributes his expertise in corporate governance, financial oversight, and strategic advisory.

He brings a client-centric and compliance-oriented approach to his practice, consistently delivering reliable solutions in corporate structuring, tax planning, statutory compliance, and assurance services. He has a proven track record of advising clients across industries on legal and regulatory matters impacting business operations.

Known for his professional integrity, technical insight, and practical problem-solving skills, CA. Ashish Gupta continues to contribute significantly to the firm’s commitment to excellence and client service.

CA Jagdish Narain Gupta is a Fellow Member of the Institute of Chartered Accountants of India (ICAI), he qualified in the year 2002 and brings over two decades of rich professional experience across diverse sectors and service domains.

He commenced his professional journey under the guidance of renowned Chartered Accountants—CA Sanjay Ghiya (Ghiya & Co., Jaipur), CA Devendra Upadhyay, and CA Mahaveer Prasad Jain—from whom he imbibed rigorous discipline, client-first ethics, and a deep understanding of India’s financial and regulatory systems.

Known for his hands-on leadership, analytical insight, and commitment to audit quality, CA Jagdish Narain Gupta has been instrumental in steering the firm’s growth and reputation, particularly in the public sector and regulatory-driven assignments.

In pursuit of continuous professional excellence, he has also completed several specialized certification courses from ICAI, including:

• Certificate Course on Goods and Services Tax (GST)
• Certificate Course on Forensic Accounting and Fraud Detection (FAFD)
• Certificate Course on Concurrent Audit of Banks

As the driving force behind J N Gupta & Co LLP, CA Jagdish Narain Gupta has cultivated a firm culture built on trust, technical excellence, and client-centric solutions. He leads a multidisciplinary team of professionals with an emphasis on knowledge development, ethics, technology adoption, and robust internal processes. Under his leadership, the firm has grown significantly in both capability and reputation, particularly in the domains of PSU audits, forensic assignments, and government consulting. The firm continues to expand its footprint in assurance, compliance, and advisory services, driven by a commitment to quality, innovation, and professional integrity.

CA. Mahaveer Prasad Jain is a Fellow Member of the Institute of Chartered Accountants of India (ICAI) with 29 years of post-qualification experience, having qualified in 1996. Over the course of his distinguished career, he has developed deep expertise in Direct Taxation, capital markets, and financial statement analysis.

His advisory services are backed by strong analytical skills and a practical understanding of the evolving tax and regulatory landscape. He has successfully represented clients in tax assessments, appeals, and compliance matters, and provides strategic guidance on investment planning and capital market operations.

Mr. Jain has also completed the Certificate Course on Concurrent Audit of Banks conducted by the Institute of Chartered Accountants of India (ICAI), further enhancing his capabilities in the domain of banking audits and internal control systems.

Known for his precision, ethical approach, and client focused mindset, he continues to play a pivotal role in delivering value-driven solutions across the firm’s tax and financial advisory services.