This case addresses the conflict between the provisions of the Insolvency and Bankruptcy Code, 2016 (IBC, 2016), specifically Section 32A, and the attachment of assets by the Directorate of Enforcement (ED) under the Prevention of Money Laundering Act, 2002 (PMLA, 2002).

The Serious Fraud Investigation Office (SFIO) is India’s premier agency for investigating corporate fraud under the Companies Act, 2013. While Section 212 of the Companies Act is the primary legal provision that grants SFIO its investigative powers, several other provisions complement and reinforce its authority. Understanding these interconnected legal provisions helps in decoding how corporate fraud investigations work in India. Let’s break it down in simple terms.

(i) Introduction This briefing article concerns a batch of sixteen criminal appeals  before the Hon’ble Hon’ble Supreme Court of India in the year 2025, specifically Criminal Appeal No. of 2025 (@ Special Leave Petition (Criminal) No. 13956 of 2023) , with the Serious Fraud Investigation Office ( SFIO ) as the Appellant and Aditya Sarda as the Respondent, along with several other connected appeals. All these appeals are interconnected and arise from proceedings in CIS No. COM

This article summarizes the judgment passed by the National Company Law Appellate Tribunal (NCLAT), Principal Bench, New Delhi, on 15th May 2025, in the matter of Max Publicity & Communication Pvt. Ltd. vs. Enviro Home Solutions Pvt. Ltd. (Company Appeal (AT) (Insolvency) No. 456 of 2025).

The term "proceeds of crime" is a crucial element of the Prevention of Money Laundering Act, 2002 (PMLA) in India. This article will break down the meaning of this term, examine its scope, and explore its implications.

The Supreme Court of India recently addressed a significant question: can a bribe-giver be held liable for money laundering under the...

The Parvez Ahmed Versus Directorate of Enforcement case provides an excellent opportunity to examine the complexities of "proceeds of crime"

Explanation of – Definition of Section 3 of the Prevention of Money Laundering Act

This briefing note summarizes a significant order passed by the High Court of Karnataka on January 27, 2025, in the case of Dr. Natesha D.B. v. Directorate of Enforcement.