Case law - right to avoid tax (not evasion) by resorting to tax planning

[B Tayub]

Can anybody give any recent judgment of High Court/Supreme Court holding that tax planning within the provisions of tax laws (Income Tax) is legal and the assesses have right to avoid tax (not evasion) by resorting to tax planning so as to reduce their tax liability?

AI Summary

Legal Tax Planning vs. Evasion: Clarification from 2009 Punjab & Haryana Case on Reducing Tax Liability Within the Law. A forum participant inquired about recent High Court or Supreme Court judgments affirming that tax planning, as opposed to tax evasion, is legal and that individuals have the right to reduce their tax liability within the law. A respondent clarified the distinction between tax planning and evasion, noting the fine line between them and referenced a 2009 case from the Punjab and Haryana High Court as a relevant example.