https://www.taxtmi.com/caselaws?id=788162 Whether confirmation under Section 26 PMLA of provisional attachment should be set aside was considered; appellate analysis relied on institutional records, UGC confirmations, seized registers and bank transaction trails showing transfers to accused and relatives, and on the failure of attached persons to satisfactorily disclose sources of acquisition. Rejoinder bank statements were not admitted as fresh evidence on appeal, and the provisional attachment values did not exceed those reflected. On that factual and documentary basis the impugned assets were treated as proceeds of crime and the confirmation of provisional attachment was upheld with appeals dismissed. en-us Wed, 10 Dec 2025 00:00:00 +0530 Wed, 18 Mar 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788162 Whether confirmation under Section 26 PMLA of provisional attachment should be set aside was considered; appellate analysis relied on institutional records, UGC confirmations, seized registers and bank transaction trails showing transfers to accused and relatives, and on the failure of attached persons to satisfactorily disclose sources of acquisition. Rejoinder bank statements were not admitted as fresh evidence on appeal, and the provisional attachment values did not exceed those reflected. On that factual and documentary basis the impugned assets were treated as proceeds of crime and the confirmation of provisional attachment was upheld with appeals dismissed. Case-Laws Money Laundering Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788162