"Aksh Yogendra Jain is a Chartered Accountant with an All India Rank 44 in the CA Final (2025), recognized for his expertise in audit, assurance, financial reporting, and compliance. He has recently completed his articleship with Price Waterhouse Chartered Accountants LLP (PwC), where he has contributed to statutory audits, limited reviews, and regulatory certifications across industries such as city gas distribution, pharmaceuticals, manufacturing, and capital goods. His assignments have included ODI certifications for overseas acquisitions, FEMA compliance, SEBI-mandated testing, and group reporting for global clients. At PwC, Aksh has consistently demonstrated leadership and technical proficiency—supervising engagement teams, coordinating partner reviews, and earning multiple appreciation awards from managers and partners. He has played a key role in IPO-preparation audits, ICOFR testing, and CARO-compliant deliverables, reflecting his ability to combine analytical rigor with practical execution. Beyond professional engagements, Aksh has established himself as an emerging thought leader. He has published articles in ICAI newsletters on macroeconomics, technology, and global trade, with submissions under editorial review at Reuters India. His public speaking credentials include anchoring Republic Day celebrations at school with Chief Guest Smt. Anandi ben Patel (then Chief Minister of Gujarat), conducting technical sessions at PwC on regulatory updates, and winning the Best Presenter Award for his analysis of the Adani–Hindenburg case before a professional audience of 300+ CAs and CSs. A distinction holder in BCom from Gujarat University, Aksh combines technical expertise with strong communication skills and a growing presence in professional publishing. With a proven track record in assurance and a commitment to thought leadership, he continues to contribute meaningfully to the fields of audit, compliance, and economic analysis. "
GSTN has made the Ship To GSTIN field compulsory for Bill-To/Ship-To e-Way Bills from 15 June 2026. Businesses using outdated ERP templates may face EWB generation failures unless systems are updated in time.
The authority ruled that the Air Separation Unit constituted an immovable manufacturing facility due to its permanence, scale, and structural integration. As a result, ITC was blocked under Section 17(5)(d) of the CGST Act.
The case clarifies that reducing shareholding below the threshold mandates discontinuation of the equity method. The retained stake must be remeasured at fair value under Ind AS 109.
Secondary SGB buyers must now pay 12.5% LTCG tax, unlike primary holders. The change reshapes returns and investment strategies in gold bonds.
The issue involved delayed recognition of credit losses under the earlier framework. RBI introduced ECL to ensure probability-based, forward-looking provisioning. The ruling highlights a move toward proactive financial risk management.
Explore why composite GST notices across multiple years should be judged by severability, not invalidation, balancing tax recovery with statutory limits.
The operators avoided traditional hacking and instead used structural loopholes in website optimisation. The incident shows how technical weaknesses can undermine regulatory frameworks.
Explains how commission-driven incentives in banks lead to mis-selling of financial products. Highlights the need for structural reforms to align sales practices with customer interests.
The resolution plan was approved despite a higher competing offer, as creditors prioritized upfront payment and execution certainty. The ruling highlights the dominance of commercial wisdom under the IBC framework.
A large spousal gift exemption was denied due to failure in proving genuineness, creditworthiness, and source of funds. The ruling highlights that documentation is crucial even for exempt transactions under tax law.
