https://www.taxtmi.com/caselaws?id=778920 AT upheld provisional attachment of properties as proceeds of crime, finding salary/bonuses routed through shell companies constituted receipt of proceeds and justified lifting the corporate veil. The tribunal held provisional attachment orders (PAO) are permissible before completion of investigation where material shows risk of frustrating confiscation; a charge-sheet/prosecution complaint is not a prerequisite for PAO. Sufficient investigative material and a forensic audit supported the attachment, and no discharge or denial of cognizance was shown. Appeal dismissed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778920 AT upheld provisional attachment of properties as proceeds of crime, finding salary/bonuses routed through shell companies constituted receipt of proceeds and justified lifting the corporate veil. The tribunal held provisional attachment orders (PAO) are permissible before completion of investigation where material shows risk of frustrating confiscation; a charge-sheet/prosecution complaint is not a prerequisite for PAO. Sufficient investigative material and a forensic audit supported the attachment, and no discharge or denial of cognizance was shown. Appeal dismissed. Case-Laws Money Laundering Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778920