https://www.taxtmi.com/caselaws?id=466837 Money-laundering under the Prevention of Money Laundering Act, 2002 is treated as a distinct, continuing offence, and proceedings may survive even if cognizance in one predicate matter is quashed, so long as other scheduled offence material still shows a prima facie nexus. Proceeds of crime remain the jurisdictional foundation, but they may be traced from the FIR, ECIR and surrounding material without an immediate cash trail. Section 24 creates a rebuttable presumption that operates once such linkage is shown, leaving rebuttal to trial rather than discharge. Property transfers without cash consideration may still constitute proceeds of crime if linked to criminal activity, and supplementary complaints may reinforce cognizance. en-us Fri, 21 Nov 2025 00:00:00 +0530 Sat, 21 Feb 2026 13:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466837 Money-laundering under the Prevention of Money Laundering Act, 2002 is treated as a distinct, continuing offence, and proceedings may survive even if cognizance in one predicate matter is quashed, so long as other scheduled offence material still shows a prima facie nexus. Proceeds of crime remain the jurisdictional foundation, but they may be traced from the FIR, ECIR and surrounding material without an immediate cash trail. Section 24 creates a rebuttable presumption that operates once such linkage is shown, leaving rebuttal to trial rather than discharge. Property transfers without cash consideration may still constitute proceeds of crime if linked to criminal activity, and supplementary complaints may reinforce cognizance. Case-Laws Money Laundering Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466837