https://www.taxtmi.com/caselaws?id=466695 Provisional attachment of chartered accountants' professional fees and related cash deposits cannot stand where authorities fail to verify a nexus between the receipts and any principal accused or criminal proceeds; explanations for cash receipts and returned sale proceeds that were unrefuted by evidence cannot be treated as proceeds of crime. Amounts attributed via third parties require proof of receipt or an employment relationship before being imputed to the appellants. Operatively, absent verified traceability or supporting evidence, the contested attachments were set aside and the appeals allowed in favour of the appellants. en-us Mon, 28 Apr 2025 00:00:00 +0530 Tue, 17 Feb 2026 07:28:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466695 Provisional attachment of chartered accountants' professional fees and related cash deposits cannot stand where authorities fail to verify a nexus between the receipts and any principal accused or criminal proceeds; explanations for cash receipts and returned sale proceeds that were unrefuted by evidence cannot be treated as proceeds of crime. Amounts attributed via third parties require proof of receipt or an employment relationship before being imputed to the appellants. Operatively, absent verified traceability or supporting evidence, the contested attachments were set aside and the appeals allowed in favour of the appellants. Case-Laws Money Laundering Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466695