Our Team
CNK-HAS Dubai partners

Hussain Al Sayegh
Location : Dubai
Practice : Management Consultancy
Email : halsayegh@cnkhas.com

Akshay T. Sam
Location : Dubai
Practice : Management Audit & Regulatory Compliances
Email : akshaysam@cnkhas.com
CNK-HAS staff

Ishan Parikh
Manager Audit & Assurance
B Com, CA Inter
Email- ishanparikh@cnkhas.com
Mr. Ishan Parikh is a Bachelors in Commerce from Maharaja Sayajirao University and perusing CA final. His work experience of over 8 years includes 5 years in serving clientele in the UAE and West and North-East Africa.
His area of specialization is internal audits, Independent audits of listed companies, Due diligence, Valuation, Agreed upon procedures assignments. He has a vast experience for audits of industries like Cement, Mining, Engineering, Chemical, Pharmaceuticals.
Apart from the profession, he also likes to develop new investment strategies and mechanism for personal use and reading books of multiple genres.

Amee Dipen Tolia
Manager, Tax
B Com, ACA
Email- ameetolia@cnkhas.com
She is an Associate member of the Institute of Chartered Accountant of India (ICAI) and has done her Bachelors in Commerce from the Mumbai University. Her work experience is over 7 years together in India and UAE.
Her area of specialization is VAT Advisory and Compliance for GCC countries like UAE, Bahrain etc. She also looks into several other laws like the Economic Substance Regulation, Country by Country Reporting along with handling assignments in relation to Indian Tax laws and other special assignments.
Apart from the profession, she is an avid traveller who loves to explore new locations. She also likes trying and preparing new cuisines and dishes.

Shradha Rajan Gugale
Assistant Manager
B Com, MBA (Finance), CMA, ICWA
Email- shradhagugale@cnkhas.com
Mrs.Shradha Rajan Gugale is a Certified Management Accountant (CMA), ICWA and Postgraduate in MBA (Finance) from the University of Madras. Her work experience of over 7 years includes 5 years in serving clientele in the UAE.
Her area of specialization is Company incorporations and related matters in UAE, Consulting on complex Company matters, Audits of small and medium companies and managing accounts and finalization for companies. She is also an expert in liaising with various free zones and government authorities.
Apart from the profession, she also loves trying hands on new cuisines and enjoys being physically active & playing team games.

Shruti Ashok Karotia
CA Inter, Bcom
Email- shrutikarotia@cnkhas.com
Mrs. Shruti Karotia is an Inter CA and B.com Graduate from the University of Mumbai. Her work experience of over 10 years includes 1.5 years in serving clientele in the UAE.
Her area of specialization is providing NRI’s advisory and compliance services in relation to Indian taxation, Income tax return filings, Tax Residency Certificate, 15CA/CB certification for repatriation, Purchase sale of immovable property, Tax exemption certificate.
Apart from the profession, she likes watching movies and cooking.
Mumbai Partners

Shariq Contractor
Location : Churchgate, Mumbai
Practice : Direct Tax & Corporate Advisory
Email : shariq@cnkindia.com

Gautam Nayak
Location : Churchgate, Mumbai
Practice : Direct Tax (with focus on BFSI)
Email : gautam@cnkindia.com

Himanshu Kishnadwala
Location : Vile Parle, Mumbai
Practice : Audit & Assurance
(including conversion to IFRS/US GAAP)
Email : himanshu@cnkindia.com

Sanjeev Pandit
Location : Churchgate, Mumbai
Practice : Direct Tax & Corporate Advisory
Email : sanjeev@cnkindia.com

Rajiv Rao
Location : Vile Parle, Mumbai
Practice : Indirect Tax
Email : rajiv@cnkindia.com

Diwakar Sapre
Location : Vile Parle, Mumbai
Practice : Audit and Assurance
Email : diwakar@cnkindia.com

Saroj Maniar
Location : Churchgate, Mumbai
Practice : Direct Tax
Email : saroj@cnkindia.com

Ishraq Contractor
Location : Churchgate, Mumbai
Practice : Direct Tax (with focus on
International Tax) & FEMA
Email : ishraq@cnkindia.com

Yusuf Hakim
Location : Churchgate, Mumbai
Practice : Corporate Advisory & Indirect Tax
Email : yusuf@cnkindia.com

Hiren Shah
Location : Vile Parle, Mumbai
Practice : Audit and Assurance
Email : hiren@cnkindia.com

Manish Sampat
Location : Churchgate, Mumbai
Practice : Audit & Assurance
Email : manish@cnkindia.com

Nehal Shah
Location : Vile Parle, Mumbai
Practice : Internal Audit
Email : nehal@cnkindia.com

Tejal Mehta
Location : Vile Parle, Mumbai
Practice : Indirect Tax
Email : tejal@cnkindia.com

Vijay Mehta
Location : Vile Parle, Mumbai
Practice : Audit and Assurance
Business Valuations
Email : vijay@cnkindia.com

Purvi Malani
Location : Vile Parle, Mumbai
Practice : Internal Audit
Email : purvi@cnkindia.com

Suresh Agaskar
Location : Churchgate, Mumbai
Practice : Audit and Assurance
Email : suresh@cnkindia.com

Priti Makhija
Location : Churchgate, Mumbai
Practice : Indirect Tax
Email : priti@cnkindia.com
Vadodara Partners

Pareen Shah
Location : Vadodara
Practice : Audit & Assurance
Email : pareen@cnkindia.com

Yogesh Keshariya
Location : Vadodara
Practice : Indirect Taxes & GRC
Email : yogeshk@cnkindia.com

Alok Shah
Location : Vadodara
Practice : Project Finance &
Business Valuations
Email : alok@cnkindia.com

Ashish Jaiswal
Location : Vadodara
Practice : Internal Audit
Email : ashish@cnkindia.com
Ahmedabad Partners

Darshit Shah
Location : Ahmedabad
Practice : Indirect Tax Advisory
Email : darshit@cnkkhandwala.com

Mukesh Khandwala
Location : Ahmedabad
Practice : Audit & Assurance
Email : mukesh@cnkkhandwala.com

Ronak Khandwala
Location : Ahmedabad
Practice : Audit and Assurance
Email : ronak@cnkkhandwala.com
CNK Delhi Partners

Rakesh Narang
Location : Delhi
Practice : Audit and Assurance
Email : rk@cnk-rk.co

Pallav Narang
Location : Delhi
Practice : Direct tax and Corporate Advisory
Email : pallav@cnk-rk.com
Chennai partner

V. Subramanian
Location : Chennai
Practice : Audit and Assurance
Email : v.subramanian@cnkindia.com

Gautam Nayak
Email: gautam@cnkindia.com
A rank holder at both the Intermediate and Final Chartered Accountancy examinations, he has been in practice since 1986. Mr. Nayak oversees the tax advisory, international taxation and financial advisory practice of the firm. He leads the firm’s foray into the banking, financial services and insurance segment consisting of banks, insurance companies, mutual funds, private equity, and venture capital funds, stock-brokers and other capital market intermediaries, non-banking financial companies and other financial institutions.
Mr. Nayak has been president of the Bombay Chartered Accountants’ Society in 2004-05 and has been the editor of the Bombay Chartered Accountant Journal, a prestigious journal published by the Bombay Chartered Accountants’ Society with a circulation of over 12,000, from 2007 to 2010. He has been a director of a listed company, and a trustee of various employee trusts of Citigroup. He has been the Chairman of the Taxation and International Taxation Committees of the Bombay Chartered Accountants’ Society and is currently the Co-Chairman of the Direct Taxes Committee of the IMC Chamber of Commerce.
Mr. Nayak is also a prolific writer, having authored various books of professional interest, namely, “Transactions in Shares and Securities (including Derivatives) – Taxation & Accounting”, “Livestock Accounting and Taxation”, “Taxation of Charitable Trusts” and “Voluntary Disclosure of Income Scheme, 1997”. He is one of the co-authors of the Technical Guide on ICDS published by ICAI. He contributes a fortnightly column on taxation for Mint, a leading financial newspaper, for the last 8 years and a monthly column on tax controversies for the Bombay Chartered Accountant Journal for more than 22 years. He has also contributed a number of articles for other professional journals and publications such as Economic Times and Outlook Money.
He has also often been invited to express his views on various intricate subjects of taxation to training colleges run by regulators and authorities, such as RBI Bankers Training College, National Academy of Direct Taxes and National Insurance Academy, and regularly delivers talks and presents papers at various professional seminars, forums and conferences all over India, organized by Institute of Chartered Accountants of India, Institute of Company Secretaries of India, Bombay Chartered Accountants Society, Chamber of Tax Consultants, Forum of Free Enterprise, etc.

Purvi Malani
Email: purvi@cnkindia.com
Ms. Malani is a fellow member (FCA) of the Institute of Chartered Accountants of India and holds a Diploma in Information System Audit (D.I.S.A.). She has done a Certificate course of Business Consultancy studies jointly conducted by the BCAS and Jamnalal Bajaj Institute of Management Studies. Prior to joining the firm, she has been associated with A. J. Shah & Co. (AJS) since 1995 and became a partner in 2005. She has 16 years of experience in rendering professional services primarily to the banking and finance industry, with a special focus on Treasury and Forex Dealing operations.
Her areas of specializations are concurrent audits, internal audits and assurance services.

Mohsin Contractor
Email: mohsin@cnkindia.com
A senior chartered accountant, he has been in practice since 1954, specializing in advising clients on direct tax-related issues and representing clients before direct tax authorities. He has acted as an arbitrator in several matters. He has been the Chairman of the Board of Directors of Bombay Mercantile Co-operative Bank Ltd. and Chairman of the local advisory board of Oman International Bank. Mr. Contractor also serves as a Director on the Board of several companies.

Rajiv Rao
Email: rajiv@cnkindia.com
An experienced Chartered Accountant, he has been in continuous practice since 1982. Mr. Rao has extensive experience in the field of indirect taxes, particularly VAT and service tax. He focuses on VAT audits and advisory and representation services in the field of indirect taxes.

Saroj Maniar
Email: saroj@cnkindia.com
An experienced Chartered Accountant, a rank holder in the Final Company Secretarial examination, she has been in practice for over 20 years.
Mrs. Maniar’s area of specialization is in the area of direct tax representation and advisory. She has been actively involved in various professional activities conducted by the BCAS and is a member of the Taxation Committee of BCAS. She has also been the Treasurer of Bombay International School. She has delivered talks on various professional subjects and has also contributed articles to The Economic Times, The Times of India and to Outlook Money.

Ishraq Contractor
Email: ishraq@cnkindia.com
A Chartered Accountant, he has been in practice since 1991. Mr. Contractor’s area of specialization is in the field of exchange control regulations and international taxation (with particular reference to transfer pricing regulations, double tax avoidance agreements, and expatriate taxation).
Mr. Contractor has also held various positions of responsibility, as Secretary of Indian Merchants’ Chambers’ Young Entrepreneurs’ Wing and as a member of the Accounting and Auditing Committee of the Bombay Chartered Accountants’ Society. He has been the Treasurer of the Rotary Club of Bombay for several years from 2003 till 2013.

Yusuf Hakim
Email: yusuf@cnkindia.com
A Chartered Accountant, a Certified Information Systems Auditor, and a Certified Internal Auditor, he has been in continuous practice since 1996. Mr. Hakim’s areas of specialization are in the fields of corporate advisory services and indirect taxes.
Mr. Hakim has also authored a book titled “Non-Banking Financial Companies Regulations” and has served as a member of the Financial Services Committee and the Publication Committee of the Bombay Chartered Accountants’ Society.

Hiren Shah
Email: hiren@cnkindia.com
Mr. Shah is a fellow member of the Institute of Chartered Accountants of India (FCA) and has completed Post Qualification Certificate Course in IFRS conducted by the ICAI.
Prior to joining the firm, he has been associated with A. J. Shah & Co. (AJS) since 1995 and became a partner in 2003. He specializes in statutory audit and assurance services with a specific focus on the manufacturing industry and financial service sector. His audit experience extends to large public sector entities.
He is well versed in the conversion/consolidation of financial statements from Indian GAAP to IAS/IFRS.

Manish Sampat
Email: manish@cnkindia.com
A Chartered Accountant earlier in individual practice for over 10 years, Mr. Manish Sampat joined the firm as a partner in April 2007.
Mr. Sampat is currently the Vice President of the Bombay Chartered Accountant’s Society and has been a member of its Managing Committee, the Convenor of its Human Resources Committee and also a member of its Accounting & Auditing Committee. He has been a member of the Membership and Public Relations Committee of The Chamber of Tax Consultants and a Managing Committee member of the Western India Automobile Association of India. Mr. Sampat presently focuses on the audit and assurance and IFRS practice of the firm.

Vijay Mehta
Email: vijay@cnkindia.com
Mr. Mehta is a fellow member of The Institute of Chartered Accountants of India (FCA).
He is a member of the ICAI Registered Valuers Organisation (ICAIRVO) and registered with Insolvency and Bankruptcy Board of India (IBBI) to act as a valuer in respect of ‘Securities and Financial Assets’.
Mr. Mehta has been a partner of the firm since 2005. His association with the firm dates back to 1999 when he joined the firm as a senior manager. His area of specialization is in the field of audit and assurance services, with a focus on manufacturing entities.
Mr. Mehta also handles Valuation and related assignments.

Suresh Agaskar
Email: suresh@cnkindia.com
A Chartered Accountant and holder of a Master’s Degree in Financial Services Management (MFSM) from Mumbai University, he has been in practice since 2002. Mr. Agaskar focuses on audit and assurance services, particularly for the financial services sector.

Dr. Alok Shah
Email: alok@cnkindia.com
Dr. Shah, a Chartered Accountant, DISA (ICAI) and a rank holder at the Master examination at the M. S. University of Baroda. He has done his Ph. D. on the subject “Problems of Working Capital Management of Selected Pharmaceutical Companies of Maharashtra State”.
Prior to joining this firm, he was a senior partner with M/s. Alok Shah & Co.
He is a Nominee Director appointed by SEBI on the Board of VSE Stock Services Ltd and was also on the Board of Unity Medicare Ltd. He is a member of the Financial Reporting Review Group formed by the Financial Reporting Review Board of the ICAI.
He has authored a book on Working Capital Management, and regularly delivers talks at various professional forums.
Dr. Alok Shah specializes in Corporate advisory services and Management consultancy.

Pareen Shah
Email: pareen@cnkindia.com
Mr. Shah, a Chartered Accountant has qualified in the year 2006 and started practice in the same year..
Prior to joining this firm, he was a partner with M/s. Alok Shah & Co. He is specializing in Project Financing and Audit & Assurance Services.

Yogesh Keshariya
Email: yogeshk@cnkindia.com
Mr. Keshariya, a Chartered Accountant and DISA (ICAI) qualified in 1993. He is also an Assistant Professor, Faculty of Commerce, at M.S. University of Baroda.
Prior to joining this firm, he was Partner of M/s. A.J. Amin & Co.
Mr. Keshariya specializes in Bank Audits, Internal Audits, and Indirect Taxes.

Mukesh Khandwala
Email: mukesh@cnkkhandwala.com
A Chartered Accountant with decades of experience, Mr. Khandwala specializes in Accountancy, Auditing and Domestic & International Taxation, including corporate restructuring and preparing business plans.
Mr. Khandwala is actively involved in various professional organizations, having been the President of and Chairman of various sub-committees of Chartered Accountants Association, Ahmedabad. He has been the Secretary of the Ahmedabad branch of ICAI. He is a member of the Finance Committee of Gujarat Chambers of Commerce and Industry. He has been a member of the Finance Committee of Sports Club of Gujarat Limited. He has held office as Master of Lodge Salem No. 563 SC-A Scottish Voluntary Organisation.
Mr. Khandwala is currently the Chairman of Publication Committee of Chartered Accountants Association, Ahmedabad. He has delivered several lectures on various subjects of professional interest at different fora.

Ronak Khandwala
Email: onak@cnkkhandwala.com
Mr. Khandwala specialises in the areas of Audit and Knowledge Process Outsourcing services.
Mr. Khandwala has been the catalyst in transforming the firm from a traditional approach to one driven by technology. Mr. Khandwala has completed the Certificate Course on Concurrent Audit conducted by ICAI.

Darshit Shah
Email: darshit@cnkkhandwala.com
Mr. Shah specializes in Indirect Tax Advisory, which includes matters relating to VAT and Service Tax. He has successfully represented various clients before indirect tax authorities and is currently advising and assisting clients in the area of Goods and Services Tax. Apart from the above, Mr. Shah also practices in the field of Company law matters.
Mr. Shah is a member of the Indirect Tax Committee of Ahmedabad branch of ICAI and has delivered lectures on the subject of GST in Ahmedabad Branch as well as at various fora. Mr. Shah has completed a certificate course on Concurrent Audit of Banks conducted by ICAI.

Mit Shah
Email: mit.shah@cnkkhandwala.com
Mr. Shah specializes in Internal and Statutory Audit. He has gained experience in overseas audits over a period of time. Mr. Shah has completed a certificate course on IFRS conducted by ICAI.
Mr. Shah has completed certificate course on IFRS conducted by ICAI.

Rakesh Kumar Narang
Email: rkn@arkayandarkay.com
Mr R K Narang has over 35 years of experience, advising businesses across sectors. He provides comprehensive services in Accountancy, Audit and Assurance services, Direct Taxation and Business Advisory.

Pallav Pradyumn Narang
Email: pallav@arkayandarkay.com
Mr Pallav Narang specializes in Direct Tax Advisory and Business Advisory services. He also advises clients on International tax, FEMA, Business valuation and other associated matters.
He has authored several ebooks on tax structuring, taxation of expatriates, etc. He also frequently contributes articles to various prominent publications and has been a panelist at various industry association conferences.

V. Subramanian
Email: v.subramanian@cnkindia.com
V Subramanian is a Commerce graduate and a qualified Chartered Accountant and is responsible for providing varied services to clients of the firm based in South India.
He specializes in Direct and Indirect Taxes Advisory and Consulting and has represented clients before Commissioner (Appeals) and CESTAT on various issues. He is also experienced in providing Audit and Assurance Services for listed and unlisted entities covering manufacturing, trading and service sectors
Prior to professional practice, he had nearly 8 years Industry Experience, working in leading refinery and automotive companies based out of Chennai, handling Internal Audits, Finance, Taxation and SAP Implementation support.

S Lakshminarayanan
Email: slnarayan@cnkindia.com
S Lakshminarayanan is a Commerce graduate and a qualified Chartered Accountant and Cost Accountant. He has joined CNK in May 2014 as Director heading the Bangalore office handling Statutory Audits, Internal Audits, Direct and Indirect Taxation, Transfer Pricing, Bank Audits & Forensic Audits. Prior to joining CNK he has worked in reputed companies such as Ramco Cements Ltd, BPL Ltd, GE, and PNB Metlife India Insurance Company Ltd and has extensive experience in the areas of Financial Reporting, Direct & Indirect taxation, Corporate finance, Budgeting, and Planning. He has also passed the certification course on IFRS and certification course on GST by ICAI.

Sanjeev Pandit
Email: sanjeev@cnkindia.com
A rank holder at the Final Chartered Accountancy examination, he has been in practice since 1982. He has got a wide exposure in different areas of practice particularly direct tax and in providing holistic professional advice to family-controlled groups and companies, both listed and unlisted. Mr. Pandit has been associated with P. D. Kunte & Co. since 1982 and its partner since 1984.
Mr. Pandit has been the President of the Bombay Chartered Accountants’ Society in the year 2005-06. He was the editor of the monthly professional journal of the Bombay Chartered Accountants’ Society from 2010-2013. He was the chairman of the Direct Taxes Committee of the Bombay Chartered Accountants’ Society and presently, is a member of various technical committees of the Bombay Chartered Accountants’ Society. He was a member of the Expert Advisory Committee of the Institute of the Chartered Accountants of India for two years between 2010 and 2012.
Mr. Pandit has authored a book on Inflation Accounting and co-authored a book on Tax Holiday – Sec. 10A, both published by the Bombay Chartered Accountants’ Society. He has also co-authored the Technical Guide on ICDS brought out by the Institute of the Chartered Accountants of India. He has presented papers at various professional seminars and delivered lectures at various forums including the National Academy of Direct Taxes.
He is chairman of the audit committee of the Board of Directors of Savita Oil Technologies Ltd., a listed company, and also a director of BNP Paribas Trustee Company Ltd. He was a director of Asset Reconstruction Company promoted by SIDBI.

Tejal Mehta
Email: tejal@cnkindia.com
Tejal is a Chartered Accountant and an Executive MBA from IIM-Ahmedabad. She has over 22 years of experience in industry and professional firms in the field of indirect taxation. She was also named in International Tax Review’s listing of Indirect Tax Leaders in India for the years 2017, 2018 and 2019.
She joined CNK and Associates LLP as Partner, Indirect tax in December 2019 and brings with her a rich and diverse experience in implementing automated GST compliance solutions across sectors.
Apart from assisting her clients on advisory, compliance, audit and litigation relating to Service Tax, VAT/ Sales Tax, Customs, Excise, FTP and now, GST, she has also assisted the Punjab Government during VAT implementation in India in drafting the law and training more than 300 officers. She has, in the past, led cross functional teams for VAT implementation pan-India, set-up processes and documentation for credit accounting in ERP. She now concentrates on implementing automated solutions, advisory, compliance and litigation in GST.

Diwakar Sapre
Email: diwakar@cnkindia.com
Mr. Diwakar Sapre, a fellow member of the Institute of Chartered Accountants of India, has experience of 30 years. Prior to joining CNK, he was associated with P.D. Kunte & Co. since 1987 and became a Partner in 2004. He specializes in audit and assurance services. He has good exposure to Ind AS including the transition to Ind AS. He has handled certification work related to Initial Public Offerings/Qualified Institutional Placements/Global Depository Receipts. He also has good exposure in handling tax compliance and tax-related audits.

Nehal Shah
Email: nehal@cnkindia.com
Ms. Shah has an experience of over 18 years in the field of Internal Audit & Assurance Services covering the entire gamut of BFSI and other sectors. She has done a course on Forensic Accounting & Fraud Detection (FAFD) of the ICAI.
She focuses on Internal Financial Controls review, Risk Assessments, Systems Audits & system related controls review. She is currently the Treasurer and has been a member of the Managing Committee of the Bombay chapter of the Institute of Internal Auditors for the past several years and has also spoken at seminars organized by it. She has been a member of the Professional Development Committee of WIRC and of the Human Resource Development Committee of Bombay Chartered Accountants Society.

Nikhil Bhatia
Email: nikhil@cnkindia.com
A rank holder at both the Intermediate and Final Chartered Accountancy examinations, he started his practice in 1983.
Prior to joining CNK & Associates in April 2019, Mr. Bhatia has been with KPMG for 13+ years and with PwC for 10+ years before he retired. He, therefore, brings to the firm his extensive experience of serving domestic and multinational clients in the areas of Corporate Tax, Transfer Pricing, Business Restructuring, Expatriate Taxation, Company Law and Foreign Exchange Regulations as also Foreign Direct Investments. He has also been advising domestic and international Charitable/ Education Institutions.
While at KPMG he has worked for two years in the UK where he ran the India desk and was part of the Global Tax Solutions Group. He was also a member of KPMG’s Strategy Council for the International Assignee Services Network.
While at PwC he was elected as a member of the PwC India Governance Board.
He is a member of the Institute of Chartered Accountants of India and Bombay Chartered Accountants’ Society. He is a regular speaker on Direct Tax topics at seminars organized by them as also at Industry Associations.
He has co-authored a book for BCAS titled FEMA and Taxation for Non Residents.
Tel 1: +971 43559533
Tel 2: +971 43559544
Dubai Office
1701, Nassima Tower, Trade Centre 1, Sheikh Zayed Road, Dubai, UAE
Sharjah Office
Saif Office Q1-07-143/c - Saif Zone, Sharjah
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