A same-sex couple approaches the Bombay High Court seeking tax benefits available to married heterosexual couples in the context of gifts. According to reports, the couple challenges the application of Section 56(2)(x) of the Income Tax Act, arguing that the exemption is granted to married partners whose relationship qualifies as a marriage under Indian law, but is not extended to same-sex spouses.
The Income Tax Department opposes the petition, telling the court that the challenge is misconceived and technically invalid. The department argues that the exemption under Section 56(2)(x) is limited to relationships that are recognised as marriage under Indian law, and it urges the court to dismiss the petition.
The case highlights whether the existing tax framework treats same-sex partners differently in matters related to gift taxation. The Bombay High Court has scheduled the next hearing for July 30, 2026, according to the coverage.
