Mumbai: The Bombay High Court on Thursday refused to grant interim relief to a same-sex couple challenging the constitutional validity of Section 56(2)(x) of the Income Tax Act, which provides tax exemption on gifts exchanged between heterosexual spouses.

A bench of Justices Burgess Colabawalla and Amit Jamsandekar heard brief arguments from petitioners, who contended that the provision is “indirectly discriminatory” as it excludes same-sex partners from the exemption extended to heterosexual couples.

Petitioners Argue Indirect Discrimination

The couple has sought inclusion of same-sex partners in the proviso to Section 56(2)(x), which exempts from taxation gifts received from “relatives,” including “spouses.”

The petitioners argued that while the law’s intention may not be discrimina

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