https://www.taxtmi.com/highlights?id=97062 Examines application of the Prevention of Money Laundering Act to proceeds derived from predicate offences, holding that use of criminal proceeds in construction constitutes money laundering attracting PMLA liability and attachment. Emphasises money laundering as a continuing offence, the statutory presumption shifting burden to the accused in money laundering prosecutions, and the distinctness of the PMLA offence from scheduled/predicate offences (so no double jeopardy), permitting concurrent sentences. Notes the retrospective and overriding effect of PMLA and affirms conviction on the trial court record based on oral and documentary evidence establishing possession, acquisition and use of proceeds. en-us Sat, 21 Feb 2026 12:00:21 +0530 Sat, 21 Feb 2026 12:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97062 Examines application of the Prevention of Money Laundering Act to proceeds derived from predicate offences, holding that use of criminal proceeds in construction constitutes money laundering attracting PMLA liability and attachment. Emphasises money laundering as a continuing offence, the statutory presumption shifting burden to the accused in money laundering prosecutions, and the distinctness of the PMLA offence from scheduled/predicate offences (so no double jeopardy), permitting concurrent sentences. Notes the retrospective and overriding effect of PMLA and affirms conviction on the trial court record based on oral and documentary evidence establishing possession, acquisition and use of proceeds. Highlights Money Laundering Sat, 21 Feb 2026 12:00:21 +0530 https://www.taxtmi.com/highlights?id=97062