# Centre opposes same-sex gift-tax exemption in Karnataka High Court

2026-10-14T06:01:36+00:00 | Governance | Indian Opinion Desk

Corroboration: 2 independent outlets

The Union government told the Karnataka High Court on Monday (12 October) that same-sex couples cannot claim gift-tax exemptions available to spouses under the Income Tax Act, as granting the benefit would 'indirectly recognise same-sex marriages.' Solicitor General Tushar Mehta argued the exemption rests on the legal status of marriage, which Indian law does not extend to same-sex couples. The court was hearing a petition by Bengaluru residents Anurag Kalia and Akhilesh Godi, who face tax on a gold bracelet gift because they are not recognised as spouses. The petitioners, represented by advocate Dhruv Janssen Sanghvi, argued that the exclusion amounts to indirect discrimination on the basis of sex and sexual orientation, prohibited under Article 15 of the Constitution. They contended that the government's reliance on under-classification under Article 14 is misplaced once a prohibited ground is engaged. While Hindustan Times reports the court will seek technical clarifications on 2 November, LiveLaw states the bench reserved orders after hearing both sides.

## Indian Opinion Analysis

Hindustan Times leads with the government's argument that a tax exemption would 'indirectly recognise same-sex marriage,' framing the dispute as a marriage-recognition question. LiveLaw foregrounds instead the petitioners' constitutional challenge under Article 15, emphasising that the exclusion is based on sex and sexual orientation, not merely under-classification. LiveLaw also reports the court has reserved orders, while Hindustan Times says it will hear the matter on 2 November for technical clarifications, a discrepancy the sources do not reconcile. The petitioners' argument that the Cabinet Secretary's Committee cannot grant retrospective relief offers the concrete open point: the court's order, when it comes, will determine whether a tax statute can be read without altering marriage law.

## Coverage

Coverage: 2 sources, 2 neutral
- hindustantimes.com (neutral report) <https://www.hindustantimes.com/india-news/tax-exemption-same-sex-couple-karnataka-high-court-lgbtq-homosexual-gift-tax-marriage-101791941296454.html>
  Leads with government's indirect-recognition argument
- livelaw.in (neutral report) <https://www.livelaw.in/high-court/karnataka-high-court/karnataka-high-court-samesex-article15-bars-intelligible-differentia-sex-ground-554568>
  Leads with petitioners' Article 15 anti-discrimination case

This brief was synthesised by AI from the 2 sources linked above, so one read covers every framing they carry.

Tags: Article 15, Bengaluru, Income Tax Act, Karnataka High Court, same-sex marriage, Tushar Mehta
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How this brief was made: an AI model read the reports linked above and wrote this summary and analysis, which were published automatically. Published briefs are sampled every hour by an automated quality check; the editor verifies its findings and approves corrections, and corrected briefs carry a dated correction line. Stance labels are editorial classifications of how each outlet framed this story, assigned by the same model, not ratings of the outlets. We do no original reporting. Methodology: https://indianopinion.org/ai-use-policy/
