Divorce case nearly 300 km away, Madras High Court comes to Chennai woman’s aid

The Union government has argued before the Karnataka High Court that same-sex couples in India are ineligible for tax exemptions available to married couples, due to the lack of legal recognition for same-sex marital relationships. Solicitor General Tushar Mehta and Additional Solicitor General Arvind Kamath, representing the Centre, made this submission in opposition to a petition filed by a same-sex couple seeking gift-tax exemption.

The government contends that tax laws refer to legally recognised relationships, and any challenge to their exclusion must target marriage laws, rather than the tax provision. They also claim that extending the exemption would "indirectly recognise same-sex marriages" and open the door to tax evasion. The government maintains that same-sex relationships are not equivalent to marriage and that individuals in such relationships are not "spouses" under the law.

They argue that the exemption is based on the legal status of marriage, not the sex of the individuals involved. The case is set to be heard by the court on November 2.