Gupta is accused of telling Rajaratnam about secret boardroom discussions at Goldman and Procter & Gamble, where he also served on the board. If the executive is found guilty of insider trading then that could help Gupta, as the defence team could claim that Rajaratnam had other channels inside Goldman Sachs to get secret information. Two other Goldman executives, David Loeb and Henry King, are already under investigation as part of the government's insider trading inquiry.