https://www.taxtmi.com/caselaws?id=801031 Property acquired during the established period of criminal activity may constitute proceeds of crime where it is directly or indirectly derived from a scheduled offence. Acquisition in 2020 fell within the relevant crime period, and the absence of documentary support for lawful business income, unexplained account credits and cash deposits supported continued attachment of the immovable property. Statements recorded under summons were treated as reliable where written by their makers and corroborated by investigation material and unexplained financial transactions; allegations of coercion alone did not justify their exclusion. The provisional attachment remained legally sustainable. en-us Tue, 06 Oct 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801031 Property acquired during the established period of criminal activity may constitute proceeds of crime where it is directly or indirectly derived from a scheduled offence. Acquisition in 2020 fell within the relevant crime period, and the absence of documentary support for lawful business income, unexplained account credits and cash deposits supported continued attachment of the immovable property. Statements recorded under summons were treated as reliable where written by their makers and corroborated by investigation material and unexplained financial transactions; allegations of coercion alone did not justify their exclusion. The provisional attachment remained legally sustainable. Case-Laws Money Laundering Tue, 06 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801031