https://www.taxtmi.com/caselaws?id=799101 At the discharge stage, material must be assessed only for a prima facie case or strong suspicion; a roving inquiry or trial-like weighing of evidence is impermissible. Bank transfers, statements recorded under the Prevention of Money Laundering Act, and corroborative accounts of cash arrangements and delivery indicated that the transfers were not supported as ordinary business transactions. Knowingly assisting or participating in a process connected with proceeds of crime constitutes money laundering. The material therefore raised strong suspicion of knowing involvement in facilitating the transfer of proceeds of crime, and discharge was unwarranted. en-us Fri, 28 Aug 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799101 At the discharge stage, material must be assessed only for a prima facie case or strong suspicion; a roving inquiry or trial-like weighing of evidence is impermissible. Bank transfers, statements recorded under the Prevention of Money Laundering Act, and corroborative accounts of cash arrangements and delivery indicated that the transfers were not supported as ordinary business transactions. Knowingly assisting or participating in a process connected with proceeds of crime constitutes money laundering. The material therefore raised strong suspicion of knowing involvement in facilitating the transfer of proceeds of crime, and discharge was unwarranted. Case-Laws Money Laundering Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799101