New Delhi, Sept. 29 -- The Supreme Court on Tuesday clarified that the forensic audit ordered by the Delhi High Court in the Daiichi Sankyo dispute involving former Fortis promoters is directed against Fortis Healthcare Limited (FHL) and its holding company Fortis Healthcare Holding Pvt Ltd (FHHPL), and not against the banks involved in the transactions.

A bench of Chief Justice of India (CJI) Surya Kant and Justices Joymalya Bagchi and V. Mohana clarified that records of the banks will be examined only insofar as they relate to the specific transactions involving FHL, FHHPL and the judgment debtors covered by the forensic audit. The banks themselves will not be subjected to a general forensic audit.

The clarification came while hearing...