https://www.taxtmi.com/caselaws?id=787551 Provisional attachment under the Prevention of Money Laundering Act, 2002 should distinguish alleged illicit gain from legitimate contractual receipts. Where additional supplies are made under a contract permitting enhanced quantities and the consideration includes genuine manufacturing and supply costs, the entire gross contract value should not be treated as proceeds of crime. Attachment should be confined to the portion reasonably attributable to criminal activity, such as the profit element or another appropriately quantified measure. The relevant proceeds of crime must be assessed by isolating that component from the total consideration, rather than confirming attachment over the full amount received. 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 Provisional attachment under the Prevention of Money Laundering Act, 2002 should distinguish alleged illicit gain from legitimate contractual receipts. Where additional supplies are made under a contract permitting enhanced quantities and the consideration includes genuine manufacturing and supply costs, the entire gross contract value should not be treated as proceeds of crime. Attachment should be confined to the portion reasonably attributable to criminal activity, such as the profit element or another appropriately quantified measure. The relevant proceeds of crime must be assessed by isolating that component from the total consideration, rather than confirming attachment over the full amount received. Case-Laws Money Laundering Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787551