https://www.taxtmi.com/caselaws?id=781977 AT dismissed the appeals, upholding retention of seized cash and documents under PMLA. It held that the appellants failed to discharge the burden of proving the legitimate source of more than Rs. 45 lakhs found in a private bedroom and a vehicle, as no satisfactory explanation, cash-book, balance sheet, or corroborative bank statements were produced at the time of search. Subsequent production of documents was found unreliable without supporting evidence. The AT found no ground to interfere with the Adjudicating Authority's order. Retention remains subject to the pending Special Court trial. en-us Tue, 18 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781977 AT dismissed the appeals, upholding retention of seized cash and documents under PMLA. It held that the appellants failed to discharge the burden of proving the legitimate source of more than Rs. 45 lakhs found in a private bedroom and a vehicle, as no satisfactory explanation, cash-book, balance sheet, or corroborative bank statements were produced at the time of search. Subsequent production of documents was found unreliable without supporting evidence. The AT found no ground to interfere with the Adjudicating Authority's order. Retention remains subject to the pending Special Court trial. Case-Laws Money Laundering Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781977