https://www.taxtmi.com/caselaws?id=786385 Under the Prevention of Money Laundering Act, provisional attachment of an undivided 50% share in residential property was sustained because the record showed a prima facie nexus between the asset and proceeds of crime arising from the scheduled offence. The tribunal held that, at the attachment stage, the inquiry is limited to prima facie linkage, and attachment of an undivided share in immovable property is permissible. Claims based on financial contributions, residence, household expenses, alleged lack of enquiry, and the argument that the matter fell only within income-tax law did not displace the statutory nexus, and the appellants failed to show that the attached interest was untainted. en-us Thu, 05 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786385 Under the Prevention of Money Laundering Act, provisional attachment of an undivided 50% share in residential property was sustained because the record showed a prima facie nexus between the asset and proceeds of crime arising from the scheduled offence. The tribunal held that, at the attachment stage, the inquiry is limited to prima facie linkage, and attachment of an undivided share in immovable property is permissible. Claims based on financial contributions, residence, household expenses, alleged lack of enquiry, and the argument that the matter fell only within income-tax law did not displace the statutory nexus, and the appellants failed to show that the attached interest was untainted. Case-Laws Money Laundering Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786385