REF: SG-INT/2025/0315-AUDIT
MAURITIUS ACCOUNT FLAG — INTERNAL AUDIT
Singhania Group International Holdings | Period: Sep 2023 – Feb 2025
⚠ RED HERRING
Singhania Group CFO Office — Flagged by V. Krishnan (Auditor)
This document represents motive for Rakesh Sinha — examine carefully but do not let it distract from the physical evidence.
| Item | Amount (₹) |
|---|
| Unexplained wire transfers to Sinha Holdings Cyprus | 2,30,00,000 |
| Invoices without supporting contracts | 78,00,000 |
| Total estimated siphoning | ~3,08,00,000 |
Harish had scheduled a full forensic audit for 25 March 2025. Rakesh knew.
⚠ RED HERRING: Rakesh has strong financial motive but was visibly intoxicated at the bar throughout the murder window. Three witnesses confirm he was barely coherent. He could not have entered the suite, laced the wine glass, and returned to the bar in that state.