https://www.taxtmi.com/caselaws?id=152062 Forfeiture under the Act depends on proof that the property is traceable to the detenu or convict, and association alone is insufficient to justify seizure of assets standing in another person's name. A partnership interest and withdrawals from it are not tainted merely because the detenu later comes into the picture; there must be material showing contribution by, or linkage to, prohibited activity. Individual assets such as land, a house, loan funds, chit investments and insurance premiums remain outside forfeiture where the holder provides supporting explanations and independent income sources, and those explanations are not effectively disproved. en-us Thu, 08 Jun 1995 00:00:00 +0530 Mon, 24 Jun 2013 10:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152062 Forfeiture under the Act depends on proof that the property is traceable to the detenu or convict, and association alone is insufficient to justify seizure of assets standing in another person's name. A partnership interest and withdrawals from it are not tainted merely because the detenu later comes into the picture; there must be material showing contribution by, or linkage to, prohibited activity. Individual assets such as land, a house, loan funds, chit investments and insurance premiums remain outside forfeiture where the holder provides supporting explanations and independent income sources, and those explanations are not effectively disproved. Case-Laws FEMA Thu, 08 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152062