[Sticw]

I bet the lawyers line of arguement will go something like... Iswaran doesn't need the bribe and is not aware that the items were not accounted for by the books.

He is innocent as can be seen in the episode that he paid up for the air tickets.

The entire case is not a bribery but a miscommunication on both sides. OBS also did not bribe the ex M but had not followed up with the items to be charged officially. This is at best an accounting misadventure.