https://www.taxtmi.com/highlights?id=96914 Provisional attachment under PMLA was reviewed: the forensic audit report was treated as guidance only because of express disclaimers and incomplete records, not as conclusive proof; the agency's independent investigation and documentary transfers to certain companies supported a proceeds-of-crime finding. The relevant date for a scheduled offence is when the ECIR recorded an offence, not the original act date, and concealment or projection of tainted money can establish liability. Consequentially, attachment of the Goa land parcel and properties of five subsequently constituted LLPs was set aside, while bank account attachment to the extent of balances and share-related attachments remain unaffected. en-us Mon, 16 Feb 2026 09:49:20 +0530 Mon, 16 Feb 2026 09:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96914 Provisional attachment under PMLA was reviewed: the forensic audit report was treated as guidance only because of express disclaimers and incomplete records, not as conclusive proof; the agency's independent investigation and documentary transfers to certain companies supported a proceeds-of-crime finding. The relevant date for a scheduled offence is when the ECIR recorded an offence, not the original act date, and concealment or projection of tainted money can establish liability. Consequentially, attachment of the Goa land parcel and properties of five subsequently constituted LLPs was set aside, while bank account attachment to the extent of balances and share-related attachments remain unaffected. Highlights Money Laundering Mon, 16 Feb 2026 09:49:20 +0530 https://www.taxtmi.com/highlights?id=96914