https://www.taxtmi.com/caselaws?id=792045 Stipend received by a super speciality trainee was treated as exempt scholarship under section 10(16) because the payment was made during course enrolment, in a trainee capacity, and for an educational or training purpose. The distinction between stipend and scholarship was held to be one of terminology rather than substance where the receipt was intended to support completion of the course. In the absence of any contrary finding that altered the character of the payment, exemption could not be denied merely because the amount was described as stipend, and the disallowance was unsustainable. en-us Tue, 21 Apr 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792045 Stipend received by a super speciality trainee was treated as exempt scholarship under section 10(16) because the payment was made during course enrolment, in a trainee capacity, and for an educational or training purpose. The distinction between stipend and scholarship was held to be one of terminology rather than substance where the receipt was intended to support completion of the course. In the absence of any contrary finding that altered the character of the payment, exemption could not be denied merely because the amount was described as stipend, and the disallowance was unsustainable. Case-Laws Income Tax Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792045