Gift of Love and Mayawati

ITAT had accepted Mayawati’s claim that immovable property worth Rs 62.72 lakh and cash payments of Rs 2 lakh were gifts given by her supporters out of love and affection.

via Delhi high court says ‘gift of love’ to Mayawati not taxable – The Times of India.

Now that this being the case, it reminds me of the Jadu ki Jhappi  of Munnabhai. How many more people will get tax exemptions based on this judgment? And what if a commoner like me argues the same way?