https://www.taxtmi.com/caselaws?id=791444 Provisional attachment under the PMLA may extend beyond a person named in the predicate FIR or charge sheet if the authorised officer has material showing possession of proceeds of crime and a risk of concealment or transfer. The Tribunal also noted that a digital lending structure involving fintech entities, mobile applications, upfront deductions, coercive recovery practices and outsourcing of core lending functions could indicate a model generating proceeds of crime, with the NBFC licence facilitating the business structure. On that material, the attached assets were treated as within the scope of proceeds of crime and the attachment was upheld. en-us Wed, 22 Apr 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791444 Provisional attachment under the PMLA may extend beyond a person named in the predicate FIR or charge sheet if the authorised officer has material showing possession of proceeds of crime and a risk of concealment or transfer. The Tribunal also noted that a digital lending structure involving fintech entities, mobile applications, upfront deductions, coercive recovery practices and outsourcing of core lending functions could indicate a model generating proceeds of crime, with the NBFC licence facilitating the business structure. On that material, the attached assets were treated as within the scope of proceeds of crime and the attachment was upheld. Case-Laws Money Laundering Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791444