https://www.taxtmi.com/caselaws?id=798172 Provisional attachment under the Prevention of Money Laundering Act, 2002 requires the authorised officer to record written reasons to believe, based on material in possession, that proceeds of crime exist and require protection from dealings that could frustrate confiscation. Charge-sheet and investigation material alleging fraudulent recognition-related conduct, record manipulation, unlawful student collections and grant-fund misappropriation established the required nexus. Buildings and infrastructure constructed using Government grants, capitation fees, admission fees and unrefunded caution deposits derived from scheduled offences may be attached as the value of proceeds of crime. Commercial failure of the institution does not negate money laundering where criminally derived property is projected as untainted. en-us Thu, 20 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798172 Provisional attachment under the Prevention of Money Laundering Act, 2002 requires the authorised officer to record written reasons to believe, based on material in possession, that proceeds of crime exist and require protection from dealings that could frustrate confiscation. Charge-sheet and investigation material alleging fraudulent recognition-related conduct, record manipulation, unlawful student collections and grant-fund misappropriation established the required nexus. Buildings and infrastructure constructed using Government grants, capitation fees, admission fees and unrefunded caution deposits derived from scheduled offences may be attached as the value of proceeds of crime. Commercial failure of the institution does not negate money laundering where criminally derived property is projected as untainted. Case-Laws Money Laundering Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798172