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
Yes, but not merely because a person traded shares or made a large stock-market profit. A securities transaction becomes relevant to PMLA when the prosecution seeks to establish a legally su
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 analysisThe strongest answer is usually not a certificate of incorporation, a GST registration, an income-tax return or a balance sheet viewed in isolation. The more persuasive defence is a cross-co
Read the full analysisConsider a company paying ₹5 crore to a related entity after importing goods and raising domestic invoices. are legal, regulatory or inferential characterisations which require their own fac
Read the full analysisThe fact that money connected with a cyber-fraud complaint entered a bank account proves an important transaction fact: Banks and investigators legitimately use the expression “money mule” a
Read the full analysisA mixer interaction, bridge transaction, decentralised swap or movement across multiple blockchains may be relevant investigative evidence, especially where ED alleges concealment or layerin
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 analysisA Section 26 PMLA attachment appeal may be a suitable case for remand where the defect lies in the first-instance adjudication itself and meaningful primary adjudication still remains to be
Read the full analysisDo not attempt to prove a transaction merely by producing a Tally ledger or an invoice. A defensible transaction should ordinarily be capable of moving through a reconciliation chain such as
Read the full analysisYes. Explanation (ii) to Section 44(1) PMLA expressly recognises a subsequent complaint arising from further investigation for bringing additional oral or documentary evidence against a pers
Read the full analysisAdvocate Ankit Kumar Singh assists clients facing time-sensitive Enforcement Directorate (ED) proceedings, Prevention of Money Laundering Act (PMLA) matters, and complex white-collar crime i
Read the full analysisSection 50 permits specified Enforcement Directorate officers to summon a person whose attendance is considered necessary for giving evidence or producing records during an investigation 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.
