03 June 2010
other way round means....u r confusing it with scholarship....but I am very clear its not scholarship. Yes...You can take it as salary only....
04 June 2010
Please read the case law....its specifically related to stipend during CA article ship. http://www.lawyersclubindia.com/forum/files/25_25_ca_articleship_stipend_10_16_exemption_case_law_1_.pdf