https://www.taxtmi.com/caselaws?id=773398 Property may be provisionally attached under the Prevention of Money Laundering Act, 2002 not only as direct proceeds of crime but also as their value, so an explanation of the source of purchase does not by itself defeat attachment where the laundering network and dissipation of the original proceeds are relevant. Proceedings may also continue against a person not named in the predicate offence if the record contains corroborative material, including witness and co-accused statements, forensic data, call and location records, and unexplained income. On that basis, the confirmed provisional attachments were upheld. en-us Wed, 05 Mar 2025 00:00:00 +0530 Mon, 23 Jun 2025 08:42:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773398 Property may be provisionally attached under the Prevention of Money Laundering Act, 2002 not only as direct proceeds of crime but also as their value, so an explanation of the source of purchase does not by itself defeat attachment where the laundering network and dissipation of the original proceeds are relevant. Proceedings may also continue against a person not named in the predicate offence if the record contains corroborative material, including witness and co-accused statements, forensic data, call and location records, and unexplained income. On that basis, the confirmed provisional attachments were upheld. Case-Laws Money Laundering Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773398