https://www.taxtmi.com/caselaws?id=782088 A search under Section 17 of the Prevention of Money Laundering Act was treated as valid even though the prior complaint or report was not against the person searched, because the provision did not require the earlier complaint to name that same and the statutory precondition of prior complaint or report had been satisfied. The Appellate Tribunal's retention order was found unsustainable because it proceeded on an incorrect reading of those preconditions. The matter was remanded to the Tribunal for fresh consideration, with the respondent to be heard on remaining factual and legal objections. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782088 A search under Section 17 of the Prevention of Money Laundering Act was treated as valid even though the prior complaint or report was not against the person searched, because the provision did not require the earlier complaint to name that same and the statutory precondition of prior complaint or report had been satisfied. The Appellate Tribunal's retention order was found unsustainable because it proceeded on an incorrect reading of those preconditions. The matter was remanded to the Tribunal for fresh consideration, with the respondent to be heard on remaining factual and legal objections. Case-Laws Money Laundering Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782088