<h1>Same-Sex Couple Challenges Section 56(2)(x) Definition of 'Spouse' for Tax Gift Exemptions</h1> A same sex couple filed a petition in the Bombay High Court challenging the constitutional validity of the term 'spouse' in the fifth proviso to Section 56(2)(x) of the Income Tax Act, which exempts gifts from taxation when received from relatives, including spouses. The petition argues that the current definition excludes same sex couples, resulting in unequal tax treatment. The couple seeks a declaration to extend this exemption to same sex partners in long-term, stable relationships and to include them within the definition of 'spouse' under the Act. The court issued notice to the Attorney General and scheduled the matter for hearing.