A report generated by the military intelligence suggests that Pakistani spy agency ISI could be directly involved in the killing of two Indian soldiers with one of them beheaded.

“The report was generated on the basis of second hand information. The information was shared with other intelligence agencies also but so far no corroboration has been found,” said a senior security official.

According to the esources, the intelligence report claims that an ISI operative led border action team (BAT) of terrorists drawn from outfits like Lashkar-e-Taiba and Jaish-e-Mohammad was involved in the beheading of lance naik Hem Raj.

It further says that one of the Lashkar operatives involved in the beheading was rewarded with Rs. 5 lakh by his handlers.

On January 8, mutilated bodies of lance naik Hemraj and lance naik Sudhakar Singh were found in Mendhar sector of the Jammu and Kashmir. The body of lance naik Hemraj was found beheaded.

Though, Pakistan had steadfastly denied its role in the incident, Indian officials believe that the operation was carried out by the Pakistani army.

"In absence of any corroboration we are not giving much credence to it, said the official.

The security establishment also argues all these BATs act in coordination with the army. Pak army units provide cover fire to launch their operations across border. Most of the times, these BATs have Pakistani army regulars as members masquerading as terrorists.

These BATs are nothing but strategic instruments of the Pakistani army.