CONFIDENTIAL FORENSIC ACCOUNTING &
INVESTIGATION REPORT
To:
Mrs. Priya Singh (Client)
& Her Legal Counsel, [Law Firm Name]
From:
Veritas Forensic & Financial Advisory
Chartered Accountants
Date: June 16, 2025
Report Reference: VFF/FAIS/2023/PS-001
Subject: Report on Quantification of Financial Contributions and
Expenditures during the course of the marriage between Mrs. Priya Singh
and Mr. Rohan Verma.
1. EXECUTIVE SUMMARY
Pursuant to our engagement by Mrs. Priya Singh, we have conducted a forensic
investigation to identify, document, and quantify the material financial contributions
and expenditures made by Mrs. Singh and her paternal family for the benefit of Mr.
Rohan Verma and his family. The scope of our review covers the period from pre-
nuptial arrangements in January 2020 through the date of separation in September
2023.
Our investigation has identified and quantified verifiable financial outlays from our
client's family totaling ₹1,08,00,000 (Rupees One Crore and Eight Lakhs only).
These findings, supported by documentary evidence, are categorized to reflect their
distinct financial purpose and legal standing:
Schedule I - Assets Constituting Stridhan: We have identified and valued
specific assets at ₹38,50,000 which constitute the exclusive property of Mrs.
Priya Singh and are subject to recovery. These are not marital assets to be
divided but were held in a fiduciary capacity by her husband.
Schedule II - Direct Financial Support & Asset Transfers: We have
quantified direct financial support and asset transfers to Mr. Verma and his
family amounting to ₹40,00,000. This schedule demonstrates the direct
funding provided by our client's family for the acquisition of Mr. Verma's
personal assets and his business capitalization.
Schedule III - Expenditures Establishing the Marital Standard of
Living: We have documented expenditures of ₹29,50,000 funded entirely by
Mrs. Singh's family. These costs establish the lifestyle to which the couple was
accustomed, a critical benchmark for determining future maintenance and
alimony.
This report provides a factual and evidentiary basis for our client's legal counsel to
formulate claims related to the division of assets, the restitution of Stridhan, and the
determination of an equitable financial settlement.
2. ENGAGEMENT BACKGROUND & OBJECTIVES
2.1. Background: We were engaged in the context of ongoing matrimonial dispute
and divorce proceedings. The mandate was to conduct a forensic investigation into
allegations of significant financial and material contributions made by the bride's
family during the course of the marriage, which have been retained or consumed by
the husband and his family.
2.2. Objectives: The primary objectives of this engagement were to:
1. Identify and categorize all assets that legally constitute Stridhan.
2. Trace and quantify direct monetary and in-kind contributions made to Mr.
Rohan Verma and his family.
3. Document and value all major joint expenditures funded solely by our client's
family.
4. Consolidate these findings into a structured, evidence-based report for use in
legal proceedings.
3. SCOPE, METHODOLOGY & LIMITATIONS
3.1. Scope: The scope of our investigation was limited to the financial records,
documents, and other evidence provided by our client, Mrs. Priya Singh, and her
father, Mr. Vijay Singh. The period under review is January 2020 to September 2023.
3.2. Methodology: Our investigation was conducted in accordance with the
Institute of Chartered Accountants of India's (ICAI) Forensic Accounting and
Investigation Standards (FAIS). Our methodology included:
Forensic review and analysis of personal and family bank account statements.
Verification and collation of third-party invoices, purchase agreements, and
payment receipts.
Engagement of a certified independent jewelry valuer for asset valuation
where original invoices were unavailable.
Corroboration of events and asset transfers through analysis of photographic
and videographic evidence.
Reconstruction of the timeline of financial events.
3.3. Limitation of Scope: Our analysis is based on the information provided to us.
We have not had access to the financial records or bank statements of Mr. Rohan
Verma or his family; therefore, we could not trace the end-use of certain funds from
their perspective.
4. ANALYSIS AND FINDINGS: A THREE-PART FINANCIAL RECONSTRUCTION
Our findings are detailed in three distinct schedules. This structure is designed to
assist the Hon'ble Court by clearly separating assets for recovery, direct financial
transfers, and expenditures that establish the economic context of the marriage.
Schedule I: Stridhan – Assets for Recovery as the Exclusive Property of Mrs.
Priya Singh
This schedule lists assets given to Mrs. Priya Singh for her sole benefit at or around
the time of her marriage. As per legal definition, these items are her absolute
property and were never part of the marital estate.
Item Basis of Value Annexur
Description
Ref. Valuation (₹) e
Jeweler's
Gold & Diamond Jewelry 25,00,00
I-A Invoices & B-1, D-1
Set 0
Valuer's Report
Fixed Deposit (FDR No.
10,00,00
I-B 4567), created in Mrs. Bank Certificate A-3
0
Singh's sole name
Silverware & Artifacts
Purchase
I-C (traditional bridal 3,50,000 B-2
Invoices
trousseau)
Total Value of Stridhan 38,50,0
(Subject to Recovery) 00
Schedule II: Direct Financial Support & Asset Transfers Benefiting Mr.
Rohan Verma
This schedule quantifies assets and funds transferred directly to Mr. Verma or for his
benefit, which directly enhanced his personal estate and business ventures.
Ite
Value Annexur
m Description Evidence
(₹) e
Ref.
Hyundai Verna Car (Reg. No.
HR26xxxx). Note: Funds for
Purchase
this vehicle, registered in Mr.
Invoice, RC,
Verma's name, were 14,00,00
II-A & Annotated B-3, A-4
transferred from Mr. Vijay 0
Bank
Singh's bank account one day
Statement
prior to the purchase,
establishing a direct fund trail.
Bank
transfer
from Mr. V.
Contribution to Marital Flat Singh to 15,00,00
II-B A-5
Purchase Builder, 0
credited
against the
couple's flat
Rolex Submariner Watch Retail
II-C 6,00,000 B-4
(luxury personal asset) Invoice
Cheque
Transfer
from Mr. V.
II-D Capital for 'Verma Tech' Startup 5,00,000 A-6
Singh with
memo "For
Business"
Total Direct Financial 40,00,0
Support & Asset Transfers 00
Schedule III: Expenditures Establishing the Marital Standard of Living
This schedule documents the significant costs borne by our client's family that
defined the couple's lifestyle. This data serves as a critical financial benchmark for
the Hon'ble Court to assess maintenance claims and to evaluate Mr. Verma's
financial declarations.
Item Value Annexur
Description Evidence
Ref. (₹) e
III-A Wedding Ceremony Invoices from Hotel & 18,00,00 B-5, B-6
& Events (Hotel Caterer 0
Grandeur)
International Air Tickets, Hotel
III-B Honeymoon Bills, Credit Card 7,00,000 A-7, B-7
(Switzerland) Statements
Invoices from
Furnishing of Marital 'Modern Living'
III-C 4,50,000 B-8
Residence Furniture &
Appliances
Total Documented
29,50,0
Lifestyle
00
Expenditures
5. CONSOLIDATED FINANCIAL SUMMARY
Schedul
Category Description Value (₹)
e
I Stridhan: Assets for Immediate Recovery 38,50,000
II Direct Financial Support to Mr. Verma 40,00,000
III Expenditures Establishing Lifestyle 29,50,000
GRAND TOTAL QUANTIFIED FINANCIAL 1,08,00,0
OUTLAY 00
6. CONCLUSION
This forensic investigation provides a structured and evidence-based quantification
of the financial contributions and expenditures made by Mrs. Priya Singh and her
family, totaling ₹1,08,00,000. The report categorizes these contributions to reflect
their different legal and financial purposes, from the right of recovery
for Stridhan (₹38,50,000) to establishing the direct financial support received by Mr.
Verma and the standard of living maintained during the marriage.
The findings herein are factually presented, traceable to supporting documentation,
and provide a verifiable basis for legal counsel to assert claims for a just and
equitable financial settlement.
This report has been prepared with professional due care and in accordance with the
Forensic Accounting and Investigation Standards (FAIS) issued by the ICAI.
For Veritas Forensic & Financial Advisory
(Signature)
CA Rashmi Rani
Partner, Certified Forensic Accountant
ICAI Membership No: 441801
