https://www.taxtmi.com/caselaws?id=787397 The text addresses whether attached properties qualify as 'proceeds of crime' or property equivalent in value and whether confirmation beyond 180 days was invalid. It applies the statutory two limb definition permitting attachment of property derived from scheduled offences or property of equivalent value when tainted assets are untraceable, uses fair market value on the date of acquisition for valuation, and finds assessed proceeds matched the provisional attachment after legitimate payments. It also applies the Covid limitation exclusion for the period 15.03.2020-28.02.2022 to treat the 180 day outer time limit as complied with, sustaining the attachment and confirmation. en-us Mon, 12 Jan 2026 00:00:00 +0530 Tue, 03 Mar 2026 11:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787397 The text addresses whether attached properties qualify as 'proceeds of crime' or property equivalent in value and whether confirmation beyond 180 days was invalid. It applies the statutory two limb definition permitting attachment of property derived from scheduled offences or property of equivalent value when tainted assets are untraceable, uses fair market value on the date of acquisition for valuation, and finds assessed proceeds matched the provisional attachment after legitimate payments. It also applies the Covid limitation exclusion for the period 15.03.2020-28.02.2022 to treat the 180 day outer time limit as complied with, sustaining the attachment and confirmation. Case-Laws Money Laundering Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787397