No tax exemption for same-sex couples, Income Tax Department tells Bombay High Court
The Income Tax Department has opposed a Bombay High Court plea seeking spouse-like tax exemption for a same-sex couple under Section 56(2)(x) of the Income Tax Act.
AI generatedWhat happened
The Income Tax Department has filed an affidavit before the Bombay High Court opposing a petition by a same-sex couple seeking tax benefits under Section 56(2)(x) of the Income Tax Act. The petition seeks exemption from tax on gifts between spouses and asks that the benefit be extended to the petitioners’ relationship.
The department asked the court to dismiss the plea as misconceived. It argued that the petition is effectively asking the court to change the statutory meaning of “spouse” for same-sex relationships through tax law.
UPSC may frame this as a question on whether fiscal statutes can be interpreted to extend benefits where the underlying social or family law recognition is absent. The issue tests constitutional equality, statutory interpretation, and the separation between judicial reading and legislative amendment.
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