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    <title>2022 (5) TMI 262 - TELANGANA HIGH COURT</title>
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    <description>The court held that the Amendment Act of 2016 could not be applied retrospectively to transactions predating its commencement on 01.11.2016. Consequently, orders issued based on the retrospective application of the Amendment Act were set aside and quashed. The court allowed the writ petitions and closed any related miscellaneous petitions.</description>
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