https://www.taxtmi.com/caselaws?id=780091 AT dismissed the appeal and upheld the provisional attachment. Tribunal found sufficient material showing the appellant received kickbacks routed through construction and shell entities and failed to satisfactorily disclose source of approximately Rs. 12 crore and other receipts; attempts to shift evidentiary burden failed. Tribunal accepted ED's tracing of funds and that equivalent-value property may be attached when original proceeds are unavailable. Allegations of political vendetta were unproven. No merit found in the grounds urged; attachment and related orders were maintained. en-us Wed, 24 Sep 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780091 AT dismissed the appeal and upheld the provisional attachment. Tribunal found sufficient material showing the appellant received kickbacks routed through construction and shell entities and failed to satisfactorily disclose source of approximately Rs. 12 crore and other receipts; attempts to shift evidentiary burden failed. Tribunal accepted ED's tracing of funds and that equivalent-value property may be attached when original proceeds are unavailable. Allegations of political vendetta were unproven. No merit found in the grounds urged; attachment and related orders were maintained. Case-Laws Money Laundering Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780091