https://www.taxtmi.com/caselaws?id=779472 AT dismissed the appeal. The tribunal upheld attachment of four properties in a money-laundering case: two acquired during the period of the predicate fraud were treated as proceeds of crime, and the other two-though purchased earlier-were attached as equivalent value under the second limb of "proceeds of crime" because the illicit funds had been siphoned and layered through group companies. The tribunal declined to reappraise trial-stage evidence or allow ED to re-investigate the predicate offence, noting the accused are facing trial, and found no merit in the appellant's challenges. en-us Tue, 25 Feb 2025 00:00:00 +0530 Mon, 06 Oct 2025 14:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779472 AT dismissed the appeal. The tribunal upheld attachment of four properties in a money-laundering case: two acquired during the period of the predicate fraud were treated as proceeds of crime, and the other two-though purchased earlier-were attached as equivalent value under the second limb of "proceeds of crime" because the illicit funds had been siphoned and layered through group companies. The tribunal declined to reappraise trial-stage evidence or allow ED to re-investigate the predicate offence, noting the accused are facing trial, and found no merit in the appellant's challenges. Case-Laws Money Laundering Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779472