https://www.taxtmi.com/caselaws?id=23531 The High Court held that the amount received by the medical practitioner during his internship in the United States was taxable income under the Income-tax Act, 1961. The court found that the payments labeled as pay, salary, or wages, with taxes deducted, were for services rendered during the internship and not for educational expenses. Therefore, the court concluded that the amount did not qualify as a scholarship under section 10(16) of the Act. The court ruled in favor of the Revenue, entitling them to costs of the reference. en-us Tue, 20 Mar 1990 00:00:00 +0530 Mon, 21 Dec 2009 15:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23531 The High Court held that the amount received by the medical practitioner during his internship in the United States was taxable income under the Income-tax Act, 1961. The court found that the payments labeled as pay, salary, or wages, with taxes deducted, were for services rendered during the internship and not for educational expenses. Therefore, the court concluded that the amount did not qualify as a scholarship under section 10(16) of the Act. The court ruled in favor of the Revenue, entitling them to costs of the reference. Case-Laws Income Tax Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23531