This case is significant in the context of the Yes Bank fraud, as it clarified the burden of proof and procedural safeguards that would apply to Kapoor's alleged money laundering activities. Satyam Computer Services Ltd. v. Securities and Exchange Board of India (SEBI): The infamous Satyam scandal, often dubbed "India's Enron," exposed severe gaps in corporate governance and highlighted directors' fiduciary responsibilities. The board's inaction in the face of fraudulent activities served as a basis for reforms in corporate governance practices across India. Rana Kapoor's role as Yes Bank's CEO similarly points to a gross violation of fiduciary duty, as his actions prioritised personal enrichment over ethical management. ICICI Bank Limited v.