π©Ί Medical student stipend ruled tax-free by ITAT Delhi
A postgraduate medical student received an Rs 18.34 lakh stipend from Aligarh Muslim University during her PG Medical course. The Income Tax Department initially treated this amount as taxable salary, leading to a notice being issued to the student. However, the ITAT Delhi ruled in her favour on July 30, 2026. The tribunal determined the stipend was directly connected to her MS (General Surgery) education, not compensation for services. Therefore, the Rs 18.34 lakh stipend was allowed to remain exempt under Section 10(16).