With reference to the Income Tax Act, 1961, discuss whether the following acts can be considered as tax evasion, tax avoidance, tax planning, tax management or otherwise for the assessment year 2022-23 : (i) J Ltd. issue

With reference to the Income Tax Act, 1961, discuss whether the following acts can be considered as tax evasion, tax avoidance, tax planning, tax management or otherwise for the assessment year 2022-23 : (i) J Ltd. issued a credit note for ₹ 85,000 for brokerage payable to Amar who is son of Q, managing director of the company. The purpose is to increase total income of Amar from ₹ 1,60,000 to ₹ 2,45,000 and reduce Company's income correspondingly.