Research library · Advocate-reviewed publishing
Long-form analysis organised around statutes, evidence, procedural stages and Delhi forums. Each article has its own title, canonical URL, review date and BlogPosting data.
Published articles
Section 4(2)(l)(D) of the Real Estate (Regulation and Development) Act, 2016 requires 70% of amounts realised from allottees for a registered real estate project to be deposited in a separat
Read the full analysisThe repeal of the IPC and CrPC did not automatically destroy the IPC-based entries appearing in the PMLA Schedule. Where a BNS provision substantially re-enacts an IPC offence already specif
Read the full analysisTrade-based money laundering, commonly abbreviated as TBML, concerns the alleged movement or disguise of criminal value through trade transactions. An allegation may involve misstating the p
Read the full analysisThe total turnover of a mine, crusher, transporter or mineral trader should not be treated as automatically equivalent to the proceeds of crime. A legally sustainable quantification must fir
Read the full analysisA family cannot defeat a PMLA attachment merely by describing land or a house as ancestral, inherited, agricultural, gifted or stridhan. It must establish the complete title history, the leg
Read the full analysisA GST invoice, e-invoice or e-way bill records declared transaction data; it does not conclusively prove that goods physically moved or were received. Equally, the absence of one document do
Read the full analysisIn a contract-related PMLA case, the strongest defence is not a collection of invoices viewed separately. It is a continuous evidence chain connecting the sanctioned work with its physical e
Read the full analysisNot every FEMA contravention, Customs dispute or DRI investigation becomes a money-laundering case. A valuation difference, delayed export realisation, foreign remittance, DRI summons or inf
Read the full analysisIt can also, depending upon the evidence, be alleged to represent an accommodation entry, layering transaction or mechanism through which money is routed and subsequently presented in the bo
Read the full analysisA common problem arises when a person sells USDT through a P2P platform and receives INR into a bank account from the buyer or another payer. Later, police or a cybercrime unit may trace the
Read the full analysisThese expressions describe common search questions, not an official ranking, award, guarantee of outcome or claim of superiority. There is no single authoritative list for every ED, PMLA or
Read the full analysisThese expressions describe common search questions, not an official ranking, award, guarantee of outcome or claim of superiority. There is no single authoritative list for every ED, PMLA or
Read the full analysisEditorial standard
Articles are information only. Current statutes, rules, court orders, rosters and case papers must be checked before applying an article to a real matter.
