https://www.taxtmi.com/caselaws?id=446365 Money-laundering liability under the Prevention of Money Laundering Act, 2002 is independent of whether a person is named as an accused in the predicate scheduled offence; prosecution may proceed if the person knowingly assists or is involved with proceeds of crime. Property acquired before the alleged scheduled offence cannot be treated as proceeds of crime, while a later property could not be ruled untainted at the quashing stage without evidence at trial. Section 120B IPC is a scheduled offence only when the alleged conspiracy is to commit an offence already included in the PMLA Schedule; the Schedule cannot be enlarged by implication. en-us Wed, 29 Nov 2023 00:00:00 +0530 Tue, 26 May 2026 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446365 Money-laundering liability under the Prevention of Money Laundering Act, 2002 is independent of whether a person is named as an accused in the predicate scheduled offence; prosecution may proceed if the person knowingly assists or is involved with proceeds of crime. Property acquired before the alleged scheduled offence cannot be treated as proceeds of crime, while a later property could not be ruled untainted at the quashing stage without evidence at trial. Section 120B IPC is a scheduled offence only when the alleged conspiracy is to commit an offence already included in the PMLA Schedule; the Schedule cannot be enlarged by implication. Case-Laws Money Laundering Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446365