Stipend paid to medical student pursuing pg

Stipend is exempt under section 10(16) of the act as scholarship and the view is supported by a Karnataka High court judgement where it is not considered as a salary and exempt as a scholarship

Sir then why institution deducted tds on it and then give remaining amount to students.

But you can treat the same as scholarship and claim refund by filing return.

The stipend received by medical student is not exempt income. It's taxable income.

Can u refer me regarding section under which it is taxable? if it is taxable

Madam, As stipend is related with pay band ,D.A.,HRA as well as non practice allowance for MD students. It has grade pay and yearly increment also. It is equal to pay of Junior Resident in hospital.
In my opinion it is equivalent to pay that's why they deducted TDS.
Kindly give case number inwhich MD student stipend is exempted by court.
Thanks.

This article might be useful for you

https://medicalreportertoday.com/stipend-during-md-ms-dnb-and-bond-serving-is-tax-free/