https://www.taxtmi.com/article/detailed?id=17170 Clubbing of FIRs is ordinarily unavailable where separate complaints disclose distinct occurrences rather than one transaction. The same-transaction inquiry turns on unity of purpose, proximity of time and place, and continuity of action, without requiring all factors cumulatively. In cyber fraud matters, different complainants, separate inducements and occasions, and no live transactional link may support separate investigations. Transfer of alleged proceeds into a common bank account alone does not establish a single transaction. Separate inquiries may be needed to examine electronic evidence, banking records, money trails, and the persons involved. en-us Wed, 12 Aug 2026 08:22:52 +0530 Wed, 12 Aug 2026 08:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17170 Clubbing of FIRs is ordinarily unavailable where separate complaints disclose distinct occurrences rather than one transaction. The same-transaction inquiry turns on unity of purpose, proximity of time and place, and continuity of action, without requiring all factors cumulatively. In cyber fraud matters, different complainants, separate inducements and occasions, and no live transactional link may support separate investigations. Transfer of alleged proceeds into a common bank account alone does not establish a single transaction. Separate inquiries may be needed to examine electronic evidence, banking records, money trails, and the persons involved. Articles Other Topics Wed, 12 Aug 2026 08:22:52 +0530 https://www.taxtmi.com/article/detailed?id=17170