https://www.taxtmi.com/caselaws?id=449580 Where a person in the scheduled offence case had already been made an approver and examined as a witness, the commentary notes that the same person may not be proceeded against as an accused in the derivative PMLA complaint if both matters rest on the same factual foundation and evidence. It also highlights the statutory protection associated with tender of pardon and compelled testimony, treating the approver's protected status as continuing on those facts. The stated result is that the discharge was upheld and the money-laundering complaint was not permitted to override the approver's witness status. en-us Mon, 12 Feb 2024 00:00:00 +0530 Thu, 15 Feb 2024 05:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449580 Where a person in the scheduled offence case had already been made an approver and examined as a witness, the commentary notes that the same person may not be proceeded against as an accused in the derivative PMLA complaint if both matters rest on the same factual foundation and evidence. It also highlights the statutory protection associated with tender of pardon and compelled testimony, treating the approver's protected status as continuing on those facts. The stated result is that the discharge was upheld and the money-laundering complaint was not permitted to override the approver's witness status. Case-Laws Money Laundering Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449580