Tax evasion - Definition / Legal Terminology - Income Tax

Expression Tax evasion In the Black Law Dictionary, 9th Edition as follows: tax evasion. The willful attempt to defeat or circumvent the tax law in order to illegally reduce one's tax liability. Thus, it emerges that tax evasion has been defined as a willful attempt to defeat or circumvent the tax law in order to illegally reduce ones tax liability. The word willful would mean a deliberate attempt to circumvent the tax law . [DURGA STEEL ROLLING MILLS THRU. PARTNER AMIT ARORA- 2024 (3) TMI 791 - ALLAHABAD HIGH COURT]