The two had reportedly set up a supply company in Delhi, with Uppal running it under a fictitious name. They reportedly colluded with several officials of the Controller of Defence Accounts and some others who posed as material suppliers to the Ministry of Defence. Investigations have revealed that Rao and Uppal cheated the ministry by making bogus supplies to the Director General of Ordinances. It has also been found that they forged the signatures of several senior officials in the ministry and procured sanction orders for purchasing the supplies.