https://www.taxtmi.com/caselaws?id=795480 Retention of frozen bank funds, crypto assets and seized material under Section 17(4) requires specific, reasoned findings on each appellant's role, ownership and control of the assets, third-party interests in pool wallets, and the assets' nexus with alleged proceeds of crime. Explanations concerning cryptocurrency exchange operations, available information and operational control must be substantively addressed after both sides have an opportunity to support their claims. Retention orders lacking findings on these material issues cannot be sustained and require fresh determination by the Adjudicating Authority. en-us Thu, 16 Jul 2026 00:00:00 +0530 Thu, 23 Jul 2026 08:42:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795480 Retention of frozen bank funds, crypto assets and seized material under Section 17(4) requires specific, reasoned findings on each appellant's role, ownership and control of the assets, third-party interests in pool wallets, and the assets' nexus with alleged proceeds of crime. Explanations concerning cryptocurrency exchange operations, available information and operational control must be substantively addressed after both sides have an opportunity to support their claims. Retention orders lacking findings on these material issues cannot be sustained and require fresh determination by the Adjudicating Authority. Case-Laws Money Laundering Thu, 16 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795480