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Same-Sex Couples Can’t Claim ‘Spouse’ Tax Benefits Without Legal Recognition Of Marriage: IT Dept Tells Bombay HC
Case Law Details
- Case Name
- Payio Ashihio Vs Union of India & Ors. (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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Payio Ashihio Vs Union of India & Ors. (Bombay High Court)
Background
A same-sex couple has approached the Bombay High Court challenging the exclusion of same-sex partners from the tax benefits available to “spouses” under the Income-tax Act, 1961. The petition primarily concerns the exemption available on gifts received from specified relatives, including a spouse, under Section 56(2)(x) of the Income-tax Act.
According to media reports, the petitioners have sought a declaration that the reference to “spouse” in the statutory provision should either be interpreted ...
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