Tax on Stipend (CA articleship)

http://www.taxguru.in/income-tax/taxability-of-stipend-received-by-indian-resident-students-out-of-india.html

Here is an article of Tax Guru. As per this article stipend is taxable.

Can someone please tell me about similar sitiuation with CS students. The company is deduction Professional Tax from the salary at the Rate of Rs. 150 per month ( 9,999 to 12000 Bracket).

However, the PT ACT remains silent on this.

If it is taxable than please tell me the provision under which it can be taxed. The PT act of Gujarat clearly states that PT should be deducted from the salaries of professionals/ employees.

There is no employee-employer relationship between the 2 parties.

Please mail me the case law...

Eagerly waiting for it...

Please disturb me @ karan.mehta17 @ gmail.com

Thank You!!!!

Regards...