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**Profits from Inflated Shares Are ‘Proceeds of Crime,’ Rules High Court**

High Court Rules Inflated Share Profits as ‘Proceeds of Crime’

In a landmark judgment, the High Court (HC) has ruled that profits earned from artificially inflating share prices qualify as “proceeds of crime” under the Prevention of Money Laundering Act (PMLA). This decision marks a major step in India’s fight against financial fraud, reinforcing strict consequences for market manipulators.

Background of the Case

The ruling stemmed from a case involving a listed company accused of manipulating stock prices through fraudulent financial disclosures. Investigations revealed that promoters and executives colluded to inflate share prices, sold their holdings at artificially high valuations, and pocketed illicit gains.

The Enforcement Directorate (ED) seized these profits under PMLA, arguing that they were criminal proceeds. The accused contested, claiming stock market gains couldn’t be classified as money laundering—but the HC disagreed.

Court’s Key Observations

  • Any gains from fraudulent stock manipulation are proceeds of crime.
  • Deceptive share price inflation harms retail investors and market integrity.
  • “Profits from manipulated valuations are criminal proceeds,” the court stated.

Wider Implications for Corporate India

1. Stricter Scrutiny on Promoters & Insiders

Regulators like SEBI and the ED will likely intensify crackdowns on suspicious trading and misleading disclosures.

2. PMLA’s Expanded Scope

Financial fraud, including stock manipulation, now clearly falls under money laundering, meaning illicit gains can be confiscated.

3. Boost for Investor Confidence

Small investors, often victims of such scams, may see better protection as courts deter market fraud.

Industry Reactions

  • Senior Advocate Rajesh Nayak: “A watershed moment—fraudulent market gains are criminal.”
  • Market Analyst Priya Menon: “Long-term, this ensures cleaner markets.”
  • Critics warn of potential overreach if enforcement isn’t balanced.

What’s Next?

  • The accused face asset seizures under PMLA.
  • Regulators may tighten disclosure norms to prevent similar frauds.

Key Takeaway

This verdict signals zero tolerance for market manipulation, urging companies to prioritize ethical governance over short-term gains.


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