What is the ruling of Islamic law regarding the agreed-upon increase in the value of a contract for assembling, inspecting, and storing equipment, which will be disbursed as payments for fictitious training courses for the client's company without the knowledge of their parent company, and is there sin upon the project manager, his direct manager, or the company?

This action is impermissible due to the deception it involves, concerning which the Prophet, peace and blessings be upon him, warned its perpetrator by saying: "Whoever deceives is not from me." It is also impermissible due to the consumption of people's wealth by unlawful means and aiding therein, both of which are forbidden, as Allah Almighty says: "Do not consume your property among yourselves wrongfully," and "Do not cooperate in sin and aggression." Therefore, both of you must repent to Allah and cancel this agreement.