Can internship salary during study period be considered as scholarship under it rule 10(16)

After completion of First Year course (Total 2 years PGDM course) at IIM Ahmedabad , I have worked as Intern for two months (April 2016 and May 2016) in a company at Hong Kong and has got total salary of about Rs 9.0 Lacs. Taking training as Intern is mandatory as per IIMA curriculum. Can this salary be treated as Scholarship under IT Rule 10(16) and therefore, exempted from tax since our case is probably similar to the Karnataka High Court case ( A.Ratnakar Rao v Addl. CIT- 1981 (1) TMI 62) and Jaipur Bench case (Sudhir Kumar Sharma v/s ITO), (1983) 15 Taxman 100. The guidance is requested as to whether or not intern salary should be considered under rule 10(16) of IT Rule.