https://www.taxtmi.com/caselaws?id=798181 Forensic audit in foreign-award enforcement may be necessary where substantial reductions in promoter shareholding, inconsistent explanations of pledges and share sales, regulatory disclosures, and interconnected corporate transactions indicate possible dissipation of assets. Separate corporate personality does not preclude inquiry where judgment debtors control the promoter-holding structure and listed company and a prima facie nexus exists with frustration of execution. The audit scope includes tracing shares and sale proceeds, reviewing bank security and fund flows, and testing compliance with securities-law requirements and judicial directions. Investigative expert evidence does not itself determine civil, contempt, or restitutionary liability. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798181 Forensic audit in foreign-award enforcement may be necessary where substantial reductions in promoter shareholding, inconsistent explanations of pledges and share sales, regulatory disclosures, and interconnected corporate transactions indicate possible dissipation of assets. Separate corporate personality does not preclude inquiry where judgment debtors control the promoter-holding structure and listed company and a prima facie nexus exists with frustration of execution. The audit scope includes tracing shares and sale proceeds, reviewing bank security and fund flows, and testing compliance with securities-law requirements and judicial directions. Investigative expert evidence does not itself determine civil, contempt, or restitutionary liability. Case-Laws Companies Law Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798181