https://www.taxtmi.com/highlights?id=104875 Proceeds of crime under the PMLA include property derived or obtained, directly or indirectly, from criminal activity relating to a scheduled offence, including its value. Registration of FIRs and charge-sheets alone does not establish that every asset of an accused person or company has that character. Bank-account analysis and PMLA statements tracing project escrow funds towards a property can establish a prima facie nexus. Intermingling of project funds with other money requires examination of the complete money trail; independent income, financial-statement disclosure, or tax-department awareness does not by itself break the connection. Such tracing supports confirmation of attachment. en-us Tue, 13 Oct 2026 08:21:01 +0530 Tue, 13 Oct 2026 08:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104875 Proceeds of crime under the PMLA include property derived or obtained, directly or indirectly, from criminal activity relating to a scheduled offence, including its value. Registration of FIRs and charge-sheets alone does not establish that every asset of an accused person or company has that character. Bank-account analysis and PMLA statements tracing project escrow funds towards a property can establish a prima facie nexus. Intermingling of project funds with other money requires examination of the complete money trail; independent income, financial-statement disclosure, or tax-department awareness does not by itself break the connection. Such tracing supports confirmation of attachment. Highlights Money Laundering Tue, 13 Oct 2026 08:21:01 +0530 https://www.taxtmi.com/highlights?id=104875