MUMBAI, Nov. 14 -- The Bombay high court on Thursday refused to grant interim relief to a same-sex couple who had moved the court to challenge the constitutional validity of Section 56(2)(x) of the Income-Tax Act - the provision that provides tax immunity for gifts exchanged between spouses, but only within heterosexual marriages. A division bench of justices Burgess Colabawalla and Amit Jamsandekar heard submissions from petitioners Payio Ashiho and Vivek Divan, who argued that the statute's protection for "spouses" discriminates against same-sex couples who are unable, under current Indian law, to qualify as "spouses." The petition sought either an interpretation of the fifth proviso to section 56(2)(x), which exempts gifts from "relative...