Gift/Sale of shares between Infy promoters

Why wife is selling Infy shares and husband buying the same Infy shares. Won’t just gifting be beneficial since charges involved are lesser in gifting.
'm I missing something here ? Since gifting between husband & wife doesn’t have tax outgo.

@Bhuvan @ShubhS9 @rupeshmandal

Adding @Prayag @Quicko @San78