https://www.taxtmi.com/caselaws?id=795482 Double jeopardy does not bar prosecution for money laundering after conviction for the predicate offence because the two offences have distinct legal ingredients. Section 300 of the Code of Criminal Procedure prohibits a second trial for the same offence, or in limited circumstances an offence founded on identical facts, but money laundering concerns dealings with proceeds of crime, including concealment, possession, acquisition, use, or projection as untainted property. Whether particular assets are proceeds of crime requires evidentiary adjudication before the Special Court and cannot be decided in proceedings to quash prosecution under Section 482 of the Code of Criminal Procedure. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795482 Double jeopardy does not bar prosecution for money laundering after conviction for the predicate offence because the two offences have distinct legal ingredients. Section 300 of the Code of Criminal Procedure prohibits a second trial for the same offence, or in limited circumstances an offence founded on identical facts, but money laundering concerns dealings with proceeds of crime, including concealment, possession, acquisition, use, or projection as untainted property. Whether particular assets are proceeds of crime requires evidentiary adjudication before the Special Court and cannot be decided in proceedings to quash prosecution under Section 482 of the Code of Criminal Procedure. Case-Laws Money Laundering Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795482