[1] The film featured Upendra as a rich advertisement executive and changed his mass image into a classy one.

[2] Abhishek Hegde (Upendra) had first fallen in love with a young lady Anjali (Daisy Bopanna) who was a model.

Anjali dies in an accident after the two declare their love and are hugging when Abhishek's car hits a lorry.

After many years, Aishwarya Pai (Deepika Padukone) joins the company he works in as an assistant manager, which is owned by his paternal uncle.

[4] The film broke several opening box office records by generating a net share of ₹1.5 crore and a total gross of ₹20 million during its first week,[5] out of which more than ₹10 million came from BKT (Bangalore, Kolar, Tumkur) alone,[6] once again proving Upendra's strong foothold in the BKT region after his earlier record breaking opener Omkara which had also collected ₹10 million net from the BKT region in its first week.

Aishwarya grossed a total of ₹50 million in its entire run of 100 days and was among the top 5 hit films of 2006.

[9] R. G. Vijayasarathy of Rediff.com gave the film a rating of three out of five stars and opined that "Krishnakumar's lighting, choice of locations, sharp editing and the peppy music make Aishwarya a very pleasing watch".