https://www.taxtmi.com/caselaws?id=781561 AT dismissed the appeals and upheld the provisional attachment order under the money-laundering legislation, finding no basis to interfere. The tribunal accepted the prosecution's application of the three-limb "proceeds of crime" test as interpreted by the SC and followed HC decisions, including treatment of assets acquired pre-offence via the second limb where proceeds have been siphoned off. The tribunal held that attachment of properties of the director and relatives without direct receipt findings was permissible under the statutory scheme and therefore the impugned orders were sustained. en-us Mon, 03 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781561 AT dismissed the appeals and upheld the provisional attachment order under the money-laundering legislation, finding no basis to interfere. The tribunal accepted the prosecution's application of the three-limb "proceeds of crime" test as interpreted by the SC and followed HC decisions, including treatment of assets acquired pre-offence via the second limb where proceeds have been siphoned off. The tribunal held that attachment of properties of the director and relatives without direct receipt findings was permissible under the statutory scheme and therefore the impugned orders were sustained. Case-Laws Money Laundering Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781561