https://www.taxtmi.com/caselaws?id=467174 A reasonable-belief standard at the provisional attachment and confirmation stage under PMLA suffices where material (ECIR, FIRs, chargesheets, statements and documentary bank/police records) has a rational nexus to alleged laundering; full proof for confiscation remains for the Special Court. Properties (including those acquired before December 2015) may be treated as proceeds of crime if linkable to laundering of scheduled-offence proceeds; unexplained deposits, loan repayments and income-asset discrepancy together with statements can establish that nexus. Valuations by a competent government agency are admissible and challenges based solely on tax declarations do not negate disproportionate acquisition. Appeals against confirmation were dismissed. en-us Thu, 27 Mar 2025 00:00:00 +0530 Tue, 10 Mar 2026 08:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467174 A reasonable-belief standard at the provisional attachment and confirmation stage under PMLA suffices where material (ECIR, FIRs, chargesheets, statements and documentary bank/police records) has a rational nexus to alleged laundering; full proof for confiscation remains for the Special Court. Properties (including those acquired before December 2015) may be treated as proceeds of crime if linkable to laundering of scheduled-offence proceeds; unexplained deposits, loan repayments and income-asset discrepancy together with statements can establish that nexus. Valuations by a competent government agency are admissible and challenges based solely on tax declarations do not negate disproportionate acquisition. Appeals against confirmation were dismissed. Case-Laws Money Laundering Thu, 27 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467174