https://www.taxtmi.com/caselaws?id=801312 Section 45 PMLA bail analysis requires material showing that property was directly or indirectly derived from criminal activity relating to a scheduled offence before it can be treated as proceeds of crime. Refinancing or subsequent dealings with assets acquired before the alleged scheduled offences do not, without a temporal and causal nexus, establish that character. The statutory presumption operates only after foundational facts establish the nexus. Where evidence is secured, interference risks can be addressed through conditions, and trial is unlikely to conclude early, prolonged pre-trial custody may impair Article 21 rights; conditional bail may protect the investigation and trial process. en-us Thu, 15 Oct 2026 00:00:00 +0530 Mon, 19 Oct 2026 07:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801312 Section 45 PMLA bail analysis requires material showing that property was directly or indirectly derived from criminal activity relating to a scheduled offence before it can be treated as proceeds of crime. Refinancing or subsequent dealings with assets acquired before the alleged scheduled offences do not, without a temporal and causal nexus, establish that character. The statutory presumption operates only after foundational facts establish the nexus. Where evidence is secured, interference risks can be addressed through conditions, and trial is unlikely to conclude early, prolonged pre-trial custody may impair Article 21 rights; conditional bail may protect the investigation and trial process. Case-Laws Money Laundering Thu, 15 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801312