Pushkar, a friend of the Minister of State for External Affairs Shashi Tharoor, had claimed that she was approached by Kolkata last year for consultancy services.
But Shah Rukh said the team never offered her anything.
"Just so that the channels get it right. We never offered a stake in KKR to anybody ever, including this lady in the midst of (the) Kochi thing," the Bollywood superstar wrote on his twitter page.
Pushkar has a stake in the Kochi franchise, which would make its Indian Premier League debut next year, and it is alleged that she is a shareholder on behalf of Tharoor.
The shareholding pattern of the franchise turned into a massive controversy after IPL commissioner Lalit Modi named all the stakeholders on his Twitter page.
Modi claimed that he was asked not to reveal Pushkar's stake by Tharoor, who is speculated to marry her after completing the divorce proceedings with his Canadian wife.
Tharoor, however, has denied the charge, insisting that he has no financial stake in the franchise.
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