https://www.taxtmi.com/caselaws?id=781053 A person need not be arraigned as an accused in the predicate offence to face proceedings under the Prevention of Money Laundering Act, 2002, and a challenge to attachment will not succeed merely because a separate disproportionate-assets proceeding has been closed. Where the scheduled offence remains pending, the Tribunal held that questions about the source of income, bank accounts, alleged manipulation of records and nexus with proceeds of crime are factual disputes requiring evidence and trial, not appellate interference at the attachment stage. On that basis, the confirmed provisional attachment was maintained and the challenge was rejected. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781053 A person need not be arraigned as an accused in the predicate offence to face proceedings under the Prevention of Money Laundering Act, 2002, and a challenge to attachment will not succeed merely because a separate disproportionate-assets proceeding has been closed. Where the scheduled offence remains pending, the Tribunal held that questions about the source of income, bank accounts, alleged manipulation of records and nexus with proceeds of crime are factual disputes requiring evidence and trial, not appellate interference at the attachment stage. On that basis, the confirmed provisional attachment was maintained and the challenge was rejected. Case-Laws Money Laundering Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781053