New Delhi: Enforcement Directorate A prosecution complaint (chargesheet) has been filed before a special court here against Puneet Garg, a close associate of Anil Ambaniin a money laundering investigation against Reliance Communications (RCom).RCom, Ambani, his close associates and some family members are under investigation in connection with the purchase and sale of an apartment worth over Rs 70 crore in Manhattan, New York. Sources said that apart from Garg, Vaishali Jairam Mane has also been mentioned as an accused in the charge sheet. Mane was an employee of RCom based in America. ED has already interrogated Ambani and his son in this case.The investigating agency has established a money trail of funds allegedly withdrawn from RCom and transactions made through several related shell entities. One of the shell companies was used to finance the overseas education of Garg’s children with the alleged proceeds of crime derived from bank loans RCom received from the SBI-led consortium.Later, the Manhattan apartment was sold for $8.3 million and the money “was sent from the United States under the guise of a sham investment arrangement with a Dubai-based entity controlled by a person linked to Pakistan, without the knowledge or consent of the resolution professional”. Dubai-based Azco Real Estate Brokers LLC is also under investigation.Garg was arrested at the ED headquarters on January 29, where he was called for questioning in connection with using the rental income of over $36,000 from the apartment to pay for his daughter’s expenses in addition to funding the Manhattan apartment and over $40,000 for his children’s college fees.