NEW DELHI: Robert Vadra , son in-law of Congress president Sonia Gandhi and brother-in-law of party vice-president Rahul Gandhi , made unlawful profits of Rs 50.5 crore from a land deal in Haryana in 2008 without spending a single paisa, the Justice SN Dhingra Commission is said to have concluded.The Dhingra commission was set up in May 2015 by the Manohar Lal government in Haryana to look into the grant of licences for change in land use in four villages of Gurgaon, including the licence granted to a company ( Skylight Hospitality ) owned by Robert Vadra.ET has been briefed by people familiar with the commission’s report on its details. According to them, there was collusion aimed at benefiting Vadra’s company. These people said the commission has sought an inquiry into properties bought by Vadra and his businesses.Responding to ET’s questions in an email, Suman Khaitan, the lawyer representing Robert Vadra and Skylight Hospitality, said Vadra and Skylight had committed no wrong and that no laws were violated. He also said land was bought after payment of full market price. Further, income tax was also paid.The report was submitted on August 31 last year. The state government sent it to the Supreme Court in a sealed cover last week. The apex court bench of Justices AK Goel and UU Lalit had asked for the report in connection with a pending petition on land deals.Bhupinder Singh Hooda, former CM of Haryana, has challenged the constitutional validity of the commission. The petition is pending adjudication. The Punjab and Haryana High Court has recorded the Haryana government’s assurance that the report will not be published. A Haryana government official testified before the commission, in the context of questions on Skylight’s real estate capabilities, that Vadra would have the capacity to build a colony based on his status as a VIP, according to the people cited above, who didn’t want to be identified.On Vadra, the people cited said, the thrust of the committee’s inquiries were on transactions between Onkareshwar Properties and Skylight, and subsequently between Skylight and DLF. The Dhingra commission has inquired into over 20 properties said to have been purchased by Vadra and his companies.One of these, Skylight Hospitality, had bought land from Onkareshwar Properties which was then sold to developer DLF at a much higher price after the change in land use, resulting in the Rs 50.5-crore profit, people familiar with the report told ET. Other properties may have been bought with such funds and this needed to be investigated, the commission’s report is said to have concluded.The sources said the commission also looked into a property in Amipur village bought by Vadra’s wife Priyanka Gandhi Vadra in February 2010, said the people mentioned above.Priyanka Gandhi Vadra told ET the purchase of the plot has no link with Skylight’s transactions or DLF and that it was bought six years before the “purported” Skylight land deal. According to our sources, the panel also inquired into a transaction in which property was purchased by Vadra at less than half the official rate of Rs 16 lakh per acre in Hassanpur village.It also recommended, after reviewing a number of land deals, an audit by an independent agency of the land-use licences granted by the then Haryana government headed by Hooda and cancellation of licences granted illegally, according to the sources cited. There was no response to questions sent to DLF.Vadra has previously denied all allegations against him, saying he’s the victim of a political witch hunt. His lawyers have said the accusations are part of a wider attempt to malign Vadra’s image. Hooda too has denied allegations of corruption. According to the sources cited, the commission observed, while reviewing the land transferred to Vadra’s company, that the sale deed was executed in favour of Skylight Hospitality for zero payment.This was to enable Robert Vadra to enlist DLF for the transfer of funds to the account of Skylight Hospitality, said the persons cited above. After a sale deed was executed in favour of Skylight Hospitality by Onkareshwar Properties, Vadra’s company made Rs 50.5 crore purely based on his name, said one of the persons familiar with the report.Vadra did so without spending any money, according to this person. Khaitan, Vadra’s lawyer, categorically rejected this. “Our Clients reject the assertion that no payment was paid to Onkareshwar Properties. Skylight Hospitality paid full market price for purchase of land.” Khaitan also said that stamp duty, licence fee as well as income-tax were paid on the transaction.