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    <title>2026 (4) TMI 1086 - MADRAS HIGH COURT</title>
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    <description>The Madras HC sustained confirmation of attachment under the Prevention of Money Laundering Act, 2002, finding no substantial question of law, perversity, illegality, or misappreciation of evidence in the Tribunal&#039;s order. The Court noted that the Enforcement Directorate had examined the material, recorded statements under Section 50, and formed the view that the properties were proceeds of crime reinvested in immovable assets and related acquisitions. The objection that some properties were acquired before the Act was already considered by the Tribunal and did not justify interference. The challenge therefore failed.</description>
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    <pubDate>Thu, 12 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (4) TMI 1086 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=790017</link>
      <description>The Madras HC sustained confirmation of attachment under the Prevention of Money Laundering Act, 2002, finding no substantial question of law, perversity, illegality, or misappreciation of evidence in the Tribunal&#039;s order. The Court noted that the Enforcement Directorate had examined the material, recorded statements under Section 50, and formed the view that the properties were proceeds of crime reinvested in immovable assets and related acquisitions. The objection that some properties were acquired before the Act was already considered by the Tribunal and did not justify interference. The challenge therefore failed.</description>
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      <pubDate>Thu, 12 Feb 2026 00:00:00 +0530</pubDate>
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