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🧵 2. Deloitte wanted to examine inter-group transactions, but APSEZ believed it was beyond their board's remit.

🧵 3. Deloitte flagged substantial EPC purchase contracts and recoverable amounts from a party mentioned in Hindenburg report.

🧵 4. Adani Group dismissed need for external examination of allegations, but Deloitte insisted on proper audit evidence.

🧵 5. Differences in audit scope, concerns over financial transactions, and external examination led to Deloitte's resignation.