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

Tax planning: lawful avoidance depends on facts; arrangements are assessed case by case for evasion risk.
The line between tax planning and tax evasion is thin and fact sensitive: permissibility of arrangements to avoid tax under income tax law depends on the specific circumstances and factual matrix of each case, and recent judicial treatment illustrates this case by case assessment.