https://www.taxtmi.com/caselaws?id=787007 Under the Prevention of Money Laundering framework the central legal issue was whether the claimant discharged the statutory burden to prove lawful source for two immovable properties; the Tribunal applied the principle that a person asserting legitimacy must provide satisfactory explanation and documentary evidence, and accepted transactional, valuation and loan analyses showing cash deposits routed through relatives and layering indicative of proceeds of crime. Because the appellant failed to produce bank statements or documentary proof of source or repayments, the Adjudicating Authority's confirmation of provisional attachment was upheld and the appeal dismissed. en-us Wed, 28 Jan 2026 00:00:00 +0530 Wed, 25 Feb 2026 07:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787007 Under the Prevention of Money Laundering framework the central legal issue was whether the claimant discharged the statutory burden to prove lawful source for two immovable properties; the Tribunal applied the principle that a person asserting legitimacy must provide satisfactory explanation and documentary evidence, and accepted transactional, valuation and loan analyses showing cash deposits routed through relatives and layering indicative of proceeds of crime. Because the appellant failed to produce bank statements or documentary proof of source or repayments, the Adjudicating Authority's confirmation of provisional attachment was upheld and the appeal dismissed. Case-Laws Money Laundering Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787007