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    <title>2025 (1) TMI 1689 - Supreme Court</title>
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    <description>Section 23 of the Maintenance and Welfare of the Parents and Senior Citizens Act, 2007 must be construed purposively and liberally to advance senior-citizen welfare. Where a transfer, read with its surrounding documents, is made on the footing that the transferee will maintain the transferor and that obligation is not honoured, the statutory conditions for voiding the transfer are satisfied. The Tribunal&#039;s relief under Section 23 was therefore protected, and the gift deed was liable to be set aside in favour of the senior citizen transferor.</description>
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    <pubDate>Thu, 02 Jan 2025 00:00:00 +0530</pubDate>
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      <title>2025 (1) TMI 1689 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=465184</link>
      <description>Section 23 of the Maintenance and Welfare of the Parents and Senior Citizens Act, 2007 must be construed purposively and liberally to advance senior-citizen welfare. Where a transfer, read with its surrounding documents, is made on the footing that the transferee will maintain the transferor and that obligation is not honoured, the statutory conditions for voiding the transfer are satisfied. The Tribunal&#039;s relief under Section 23 was therefore protected, and the gift deed was liable to be set aside in favour of the senior citizen transferor.</description>
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      <pubDate>Thu, 02 Jan 2025 00:00:00 +0530</pubDate>
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