https://www.taxtmi.com/caselaws?id=789800 Property of equivalent value may be provisionally attached where proceeds of crime have been dissipated or are no longer traceable, and the source or date of purchase does not defeat attachment when the order is not against the direct tainted asset but against substitute value. The Tribunal also held that joint ownership does not bar attachment where the order is confined to the accused's liable share or the value attributable to alleged proceeds of crime, and the non-accused co-owner's share is not attached. On these facts, the provisional attachment was sustained and interference was declined. en-us Wed, 01 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789800 Property of equivalent value may be provisionally attached where proceeds of crime have been dissipated or are no longer traceable, and the source or date of purchase does not defeat attachment when the order is not against the direct tainted asset but against substitute value. The Tribunal also held that joint ownership does not bar attachment where the order is confined to the accused's liable share or the value attributable to alleged proceeds of crime, and the non-accused co-owner's share is not attached. On these facts, the provisional attachment was sustained and interference was declined. Case-Laws Money Laundering Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789800