https://www.taxtmi.com/caselaws?id=787551 The article addresses provisional attachment under the Prevention of Money Laundering Act concerning receipts for supply of additional goods. It reasons that where contractual supplies generate legitimate receipts covering manufacturing costs and a separate illicit advantage, the attachment regime must be confined to the portion that reasonably represents proceeds of crime (for example the profit element). The Tribunal directed the respondent to quantify the illicit portion by isolating profit or another appropriate measure and to confirm provisional attachment only to that quantified amount within four weeks, leaving the remainder free from treatment as proceeds of crime. en-us Mon, 08 Dec 2025 00:00:00 +0530 Mon, 09 Mar 2026 07:53:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787551 The article addresses provisional attachment under the Prevention of Money Laundering Act concerning receipts for supply of additional goods. It reasons that where contractual supplies generate legitimate receipts covering manufacturing costs and a separate illicit advantage, the attachment regime must be confined to the portion that reasonably represents proceeds of crime (for example the profit element). The Tribunal directed the respondent to quantify the illicit portion by isolating profit or another appropriate measure and to confirm provisional attachment only to that quantified amount within four weeks, leaving the remainder free from treatment as proceeds of crime. Case-Laws Money Laundering Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787551