Overview
- A division bench of Justices Burgess P. Colabawalla and Amit S. Jamsandekar declined protection sought by petitioners Payio Ashiho and Vivek Divan.
- The plea contests Section 56(2)(x) of the Income Tax Act, which taxes gifts over ₹50,000 but exempts transfers from a “spouse.”
- Petitioners argue the provision produces indirect discrimination by excluding same-sex partners from the exemption.
- Additional Solicitor General Anil Singh maintained that same-sex unions lack legal recognition, while the Finance Ministry has yet to decide whether to adopt the tax department’s affidavit or file its own.
- The court set a detailed hearing for the second week of December and signaled it is unlikely to rule before the December 31 compliance deadline.