https://www.taxtmi.com/highlights?id=95942 Whether the appellant was a "recipient of proceeds of crime" so as to justify provisional attachment was decided against the enforcement agency. Salary credited to the appellant was held not to constitute proceeds of crime because her appointment order and other documentary records substantiated genuine employment, and uncorroborated oral assertions could not override such documents; hence attachment on that basis failed. Alleged receipt of large sums from a company was rejected since documentary material and bank records supported the appellant's explanation that the funds were returned on cancellation of a villa booking; hence that allegation failed. Amounts received as advance forfeiture were supported by the agreement and income-tax ret..... en-us Mon, 12 Jan 2026 15:15:13 +0530 Mon, 12 Jan 2026 15:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=95942 Whether the appellant was a "recipient of proceeds of crime" so as to justify provisional attachment was decided against the enforcement agency. Salary credited to the appellant was held not to constitute proceeds of crime because her appointment order and other documentary records substantiated genuine employment, and uncorroborated oral assertions could not override such documents; hence attachment on that basis failed. Alleged receipt of large sums from a company was rejected since documentary material and bank records supported the appellant's explanation that the funds were returned on cancellation of a villa booking; hence that allegation failed. Amounts received as advance forfeiture were supported by the agreement and income-tax ret..... Highlights Money Laundering Mon, 12 Jan 2026 15:15:13 +0530 https://www.taxtmi.com/highlights?id=95942