https://www.taxtmi.com/caselaws?id=798804 Forensic audit reports supported by sale deeds, bank records, registration records and title-verification material can carry evidentiary weight in determining fraudulent transactions, although they are not conclusive alone. Where a liquidator produces reliable documentary audit material, former management with special knowledge must provide cogent rebuttal evidence. Overvalued property purchases, unsupported cash payments and expenses, retained vendor possession or rents, incomplete title measures, subsisting encumbrances, and loan proceeds rapidly routed back to the corporate debtor or related entities indicate accommodation and round-tripping arrangements. Such conduct supports fraudulent-transaction findings and contribution liability to the corporate debtor under insolvency law. en-us Thu, 10 Sep 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798804 Forensic audit reports supported by sale deeds, bank records, registration records and title-verification material can carry evidentiary weight in determining fraudulent transactions, although they are not conclusive alone. Where a liquidator produces reliable documentary audit material, former management with special knowledge must provide cogent rebuttal evidence. Overvalued property purchases, unsupported cash payments and expenses, retained vendor possession or rents, incomplete title measures, subsisting encumbrances, and loan proceeds rapidly routed back to the corporate debtor or related entities indicate accommodation and round-tripping arrangements. Such conduct supports fraudulent-transaction findings and contribution liability to the corporate debtor under insolvency law. Case-Laws IBC Thu, 10 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798804