https://www.taxtmi.com/caselaws?id=67843 A stipend paid to an articled clerk was treated as non-taxable where its real character was training-related and not compensation for services rendered. The Tribunal focused on the purpose of the payment and the assessee's status during articleship, noting that the amount met training expenses such as books, coaching and examination fees rather than remunerating productive work. The use of the label "stipend" was held to be inconclusive; the true nature of the receipt was decisive. On that basis, the amount was not regarded as salary or income under section 10(16) and was treated as exempt. en-us Sat, 30 Apr 1983 00:00:00 +0530 Mon, 14 Mar 2011 18:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67843 A stipend paid to an articled clerk was treated as non-taxable where its real character was training-related and not compensation for services rendered. The Tribunal focused on the purpose of the payment and the assessee's status during articleship, noting that the amount met training expenses such as books, coaching and examination fees rather than remunerating productive work. The use of the label "stipend" was held to be inconclusive; the true nature of the receipt was decisive. On that basis, the amount was not regarded as salary or income under section 10(16) and was treated as exempt. Case-Laws Income Tax Sat, 30 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67843