Taxability of Stipend of Articles

hey..plz sent me details of case study which  u r talking abt...my email id is niyatiloladiya @ yahoo.com

its urgent...do helpfull...

It is not exempt. The case law being discussed is not relevant in current time.

Visit this link /forum/is-stipend-under-salary-90486.asp

The case law is of Sudhir Kumar Sharma (1983) 15 Taxmann 100 of ITAT Jaipur Bench which states that stipend received by CA student is exempt.

In the case law there is mention that the same is applicable before introduction of rule 32B prescribing the minimum stipend rules was prescribed by the Institute which do not follow the follow the practice of paying a meager amount to meet the cost of books, fees, etc and hence cannot be termed as receipt for the purpose of meeting the cost of education to be exempt u/s 10(16).

i think its exempted from liability of tax .because it,s trated as a scolarship.

hello vinay sanjay sir is right...............

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