Former Eskom chief financial officer Anoj Singh, long alleged to be one of the main men used by the Gupta family to further their agenda of state capture, on Tuesday denied he had a relationship with them.
He further denied that they had ever paid for any of his various trips to Dubai, or that he had ever met the Guptas there.
"I didn't have a personal relationship with them," he told the parliamentary inquiry into alleged corruption and mismanagement at Eskom.
Responding to questions from evidence leader Ntuthuzelo Vanara, he said he had met the Gupta brothers, but "I wouldn't say I have a relationship with them".
Singh repeatedly denied the Guptas had ever paid for any of his trips to Dubai.
He told the inquiry that while this was "widely rumoured", it was not in fact the case.
Asked by Vanara about a specific trip, when he had stayed at the Oberoi Hotel, Singh said this had been paid for "by an acquaintance from the UAE", revealed to be one Mr Al-Balushi.
Singh said he had made numerous trips to Dubai, and had stayed at the Oberoi Hotel "on a number of occasions".
Asked if he had ever been there at the same time as a member of the Gupta family, he said it was possible this had happened coincidentally, but he had "never had any meetings with the Guptas in Dubai".
Asked by Vanara if his UAE associate had any connections with the Gupta-owned company Sahara Computers, Singh said he did not know.
Presented by the evidence leader with a copy of an invoice from the Oberoi Hotel, which appeared to be directed for payment to Sahara Computers, Singh questioned the validity of the document.
Vanara then told him it had been part of the so-called Gupta-leak emails.
Asked whether he owned any shell company in Dubai, Singh said he did not.
"There is no company registered in my name globally. The SA Reserve Bank contacted me [about] my alleged bank accounts and assets and liabilities offshore... I made a declaration that I am not aware of these... entities or bank accounts.
"In all my interactions with [the Guptas], we have never actually discussed, as I can recall, any business... relating to Eskom or Transnet."