https://www.taxtmi.com/caselaws?id=800859 Property derived or obtained, directly or indirectly, from criminal activity relating to a scheduled offence, including its value, falls within proceeds of crime under the Prevention of Money Laundering Act, 2002. Registration of a scheduled offence alone does not establish that every asset is tainted; a cumulative money trail can establish a prima facie nexus. Bank-account analysis and statements linked project escrow funds to the property's acquisition. Independent business income, accounting disclosure, and partial funding from the project account did not break that nexus. The attachment therefore satisfied the reason-to-believe requirement and warranted confirmation. en-us Thu, 08 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 07:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800859 Property derived or obtained, directly or indirectly, from criminal activity relating to a scheduled offence, including its value, falls within proceeds of crime under the Prevention of Money Laundering Act, 2002. Registration of a scheduled offence alone does not establish that every asset is tainted; a cumulative money trail can establish a prima facie nexus. Bank-account analysis and statements linked project escrow funds to the property's acquisition. Independent business income, accounting disclosure, and partial funding from the project account did not break that nexus. The attachment therefore satisfied the reason-to-believe requirement and warranted confirmation. Case-Laws Money Laundering Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800859