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taxability of stipend

This query is : Resolved 
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(Querist)
02 June 2010
further if stipend is given for further advance ment if studies it is eligble for exemption under section 10(6)reference to ITO Vs Dr. G.N.Ramachandran 1 ITD 902.
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
02 June 2010 10(16) scholarships granted to meet the cost of education are exempt.

But the same cannot be extended to stipend received during articleship.

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