Ismee stuck to his guns amid arguments by defence lawyer regarding discrepancies in SRC documents.
On the 50-acre commercial land owned by MBNSI, the project will comprise shop lots, commercial podiums and residential units.
Ismee told the High Court here today that the board was unaware of several cash transfers that took place.
Ismee said he only got to know now that some of the personnel in SRC were close associates of the runaway businessman.
"There is no family relationship between Mr Low or any of his family members with the above mentioned Goh Gaik Kim," said Low's statement.
Tee said cement is an essential building material used from the piling stage and the foundation to the structure and even interior design.