Apple has changed its full guideline for its app store, now you can send someone gift for in-app purchasing. We were a little bit confused over it at the first time. Many people couldn’t figure it out that users can gift paid apps not any paid content in any app. Apple brought clarity in it later.
We can clearly see the differences between the two lines that are in the app store.
Earlier, there was a line clearly indicating that apps shouldn’t enable users gifting in-app purchases. Here it was-
“Apps should not directly or indirectly enable gifting of in-app purchase content, features, or consumable items to others.”
But now, you can see the line has been changed and takes a turn in favor of gifting in-app purchases. Have a look-
“Apps may enable gifting of items that are eligible for in-app purchase to others. Such gifts may only be refunded to the original purchaser and may not be exchanged.”
You can see how Apple has changed it on its official blog. 
According to some experts, microtransactions are really profitable. At last, Apple has turned its wind towards the trend and taking the advantages of users willingness of spending money for in-app purchases and with enabling the users with gifting paid apps to someone, the number of transactions will increase.
