https://www.taxtmi.com/caselaws?id=787903 Whether confirmation of a provisional attachment under the Prevention of Money Laundering Act in respect of immovable property should be set aside was decided by assessing investigative nexus tying the property to proceeds of crime through bank account transaction analysis, admissions, timing of acquisition against the statutory check period, and use of the corporate vehicle for layering. The Tribunal treated the first FIR, ECIR and chargesheet as relevant corroborative material, rejected that quashing of a later FIR or a leasehold title alone negated the material, and held the provisional attachment confirmation justified, dismissing the appeal. en-us Thu, 05 Feb 2026 00:00:00 +0530 Sat, 14 Mar 2026 08:36:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787903 Whether confirmation of a provisional attachment under the Prevention of Money Laundering Act in respect of immovable property should be set aside was decided by assessing investigative nexus tying the property to proceeds of crime through bank account transaction analysis, admissions, timing of acquisition against the statutory check period, and use of the corporate vehicle for layering. The Tribunal treated the first FIR, ECIR and chargesheet as relevant corroborative material, rejected that quashing of a later FIR or a leasehold title alone negated the material, and held the provisional attachment confirmation justified, dismissing the appeal. Case-Laws Money Laundering Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787903