MUMBAI: Two investment companies of the Shapoorji Pallonji Group--Cyrus Investments and Sterling Investment Corp--have in a legal petition directly linked Tata Sons and Ratan Tata with the Rs 22 crore fraudulent transactions alleged to have been carried out in the conglomerate's joint venture airline AirAsia India.The petition, filed with the National Company Law Tribunal , has also accused that as part of the transactions, the salt-to-software conglomerate at the behest of Tata, had dealings with Hamid Reza Malakotipour , an alleged sanctioned global terrorist.On both allegations, they have cited the report by Deloitte which conducted a forensic investigation on AirAsia India. ET first reported findings of the report on November 5 and Malakotipour's name on December 4."Hence, acting upon the instructions of respondent 2 (Ratan Tata), the Tata group in its dealings with AirAsia have indirectly been financers of terrorism and respondent 2 (Tata), by his acts has caused irreparable harm to the age old image of the Tata group in addition to breaching the trust of not only the shareholders of the Tata group but also its employees," the petitioners said.A spokesperson for Tata Sons said the allegations referred to in the petition against Tata and Tata Sons "are completely baseless, and each one of them will be responded to and proved incorrect,".He added that "AirAsia India has already put it in the public domain, as early as October 31, that there is an ongoing investigation against certain former personnel of AirAsia India involving irregular personal expense claims and certain company charges,""It has subsequently said that it has filed a private complaint with the Bangalore police against certain allegedly erring officials,"Tata Sons and Malaysian carrier AirAsia Berhad each own 49% in the airline. The remaining 2% is owned by chairman Ramadorai and Director R Venkataramanan.Ratan Tata is interim chairman of Tata Sons, appointed to the post after Cyrus Mistry was ousted on October 24. Subsequent to his ousting, Mistry had in a letter to shareholders referred to the transactions at AirAsia.The Deloitte report has alleged that the airline's former CEO Mittu Chandilya had instructed company payments totalling Rs 22 crore to to a Singapore-based entity where no service was rendered, and to an Indian firm which doesn’t even exist in government records.The report said Malakotipur had been a co-shareholder of Rajendra Dubey, said to be Chandilya's close aide in lobbying for the airline in government circles. Malakotipour was the former regional manager for Iranian carrier Mahan Air and Dubey, the country head of Globe Air Cargo India, a cargo general sales and services agent (GSSA) and part of the ECS Group.Malakotipour has been identified by the US Department of Treasury as a "Specially Designated Global Terrorist", the Deloitte report has said. It has cited other allegations against him including "supply of equipment to the Islamic Revolutionary Guard Corps-Qud Force, an Iran-based special operations force, designated as a supporter of terrorism by the United States since 2007".On June 2, 2014, the US Department of the Treasury in a press release, mentioned Malakotipour's name in a list of "entities and individuals located around the world for evading US sanctions against Iran, aiding Iranian nuclear and missile proliferation, and supporting terrorism".