Employer harassing employee and putting false allegiance

Hi Professionals,

Seeking help for one of my needy and poor friend, giving you his case details points wise below :-

1. He joined a Limited company as a Manager- HR ( Delhi base) on 22nd August 2017.
2. Till 16th November 2017 no work allotted to him, on 16th November 2017 work allotted to him to attend full and final issues of ex-employees, if employees will come on his desk.
3. On 17th November 2017 access of employee portal given to him, where he can mark his attendance, download salary slips etc. ( But no other employees and company data, data available related only to him available on portal).
4. On 13th December 2017 his appointment letter was served to him with date of joining of 1st Oct 2017 but actual date of joining was 22nd Aug 2017 and also there was almost 50,000 Rs difference in CTC.
5. On 14th December 2017 a transfer letter to serve him to join Jaipur office, my friend already cleared in interview that he cannot move out Delhi because he has to take care his 65 years old/sick mother.
6. After so many written communications HR Dept accepted that Appointment letter has been issued with wrong date of joining and transfer letter also taken back by HR.
7. But fresh appointment letter not served to my friend after many requests.
8. On 21st June 2018 my friend and 15 other employees were sent on Leave without Pay for undefined time period and on the same day all access stopped for them ( email, attendance, portal etc).
9. On 5th July 2018 my friend drooped a mail to AGM Finance and CFO and asked Form 16 for 2017-2018 to file ITR, he got reply from AGM Finance that YOU NEED TO WAIT… BUT NO TIME LINE CAN BE GIVNE TO PROVIDE FORM 16 ( actually company has not paid TDS for any employee and vendor etc )
10. On 18th July 2018 my friend asked for Employees Group Health Insurance card and details Rs 700 was deducted from his salary for EGHI and marked mail cc to MD, HR terminated his service by saying that employee cannot mark direct mail to MD ( Mail was sent from personal id , official id was blocked on 21st June 2018).
11.   After so many email exchange , MD drooped a mail to my friend by following lines :-

You also fail to submit company belonging and company secret data which you kept . If company facing any challenge due to loss of company belonging and data you are fully responsible to bare the company loss individually. As on date due to your non submission company Suffering loss more than 5 crore . Company reserve full right to recover entire loss from you . 

You have done breach of trust and many other violations . Our legal team seeking legal advice from our law firm for further proceeding against you as well safeguard company loss . 

Note : (a)  Company had paid only for 3 months salary ( From Aug 2017 to June 2018 total 10 months)

            (b) My friend was dealing only with Ex-employees, he had no access of any software / files etc.

 (C ) at present he is having only company laptop and ID card with him, no other data and file.

 ( d ) he has discussed with Advocate but No court case started till now.

Help required :-

1. Any valuable suggestion or guidelines, how to go further.
2. Supreme Court or High court judgment copy, to get educated how to detail this type of case.

He is not sound financially + his 7 months salary is still pending with company + company not paid his TDS also.