India skipper Virat Kohli did not tell Australia counterpart Tim Paine he is "just a stand-in captain" during the second Test, according to the Board of Control for Cricket in India (BCCI).
Having already appeared to clash the previous evening, the stump microphone picked up a conversation between the pair before umpire Chris Gaffaney became involved during the fourth day of the match in Perth.
It was reported that Kohli had been bragging to Paine about their respective positions in each team, but the BCCI insist this was not the case.
Wicketkeeper-batsman Paine was appointed as skipper following the suspensions handed out to Steve Smith and David Warner in the aftermath of the ball-tampering scandal during the tour of South Africa earlier this year.
A statement from the BCCI read: "There are reports doing the rounds in the media and across social media platforms claiming India captain Virat Kohli got involved in banter with Australia captain Tim Paine during the second Test at Perth.
"It is 'assumed' that Kohli said, 'I am the best player in the world and you are just a stand-in captain'.
"These claims were based on hearsay and the BCCI would like to bring into notice that no such words were spoken on the field by the Indian captain.
"The BCCI got a clarification from the team management about the incident and would like to classify the reports as baseless."
Australia have been trying to improve their image and Kohli, who was controversially dismissed on the third day in Perth, insists both sides have not crossed the line so far.
"As long as there is no swearing, the line doesn't get crossed," he said. "That's it."
The home side's 146-run win in the second Test levelled the four-match series at 1-1, India having triumphed in the opener in Adelaide.
