Got a stipend while studying? ₹18.34 lakh ITAT case explains when students can claim income-tax exemption

A postgraduate medical student received ₹18.34 lakh as a stipend from Aligarh Muslim University, but the Income Tax Department treated it as taxable salary. The Delhi ITAT held that the stipend was linked to her education and compulsory residency training and allowed the Section 10(16) exemption.