2026 (5) TMI 1247

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....I CHAUDHURY, JM The present appeal preferred by the assessee emanates from the order of the Ld.CIT (Appeals)/NFAC, Delhi dated 06.02.2026 for the assessment year 2024-25 as per the grounds of appeal on record. 2. At the time of hearing none appeared for the assessee. However, an adjournment petition has been filed which is rejected. The matter is heard after recording the submissions of the ....

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....s been mentioned that the assessee was receiving stipend. 5. The Ld. CIT(Appeals)/NFAC in its impugned order had sustained the addition made by the A.O on the ground that the assessee had not filed any documentary evidence demonstrating specifically that he was receiving scholarship from Batra Hospital and Medical Research Centre, New Delhi. However, the fact of the matter is that admittedly, h....

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....ny other professional institution whatever the amount is given to a particular person for completion of training, is referred to as 'stipend'. Therefore, the terms are though different but the purpose is one and same i.e. to assist a person to complete educational course, for which, he has been enrolled. 6. The Revenue in the present case has not negated the facts on record and at the same time....