The agency suspects that the discounted transaction for the 1.2 acre-bungalow on Amrita Shergill Marg was a gratification to Kapoor through the company Bliss Abode Pvt Ltd in return for non-realisation of over Rs 1,900 crore in loans from Yes Bank to Gautam Thapar-promoted Avantha Realty and group companies, they said. Kapoor's wife Bindu is one of the two directors of Bliss Abode Pvt Ltd.

The CBI booked Thapar, Rana Kapoor and his wife Bindu in the fresh case for alleged criminal conspiracy and cheating under the Indian Penal Code and provisions of the Prevention of Corruption Act, officials said.