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2008 (6) TMI 229 - ITAT CHANDIGARH-BExtract: .......me-tax-Circular No. 11(XXIII-24) F. No. 27/67/60-IT(A-1) , dt. 4th April, 1961. Viewed from aforesaid different angles and facts of the present appeal, it can be said that the scholarship/stipend, received by a student from college/Government for pursuing higher studies, cannot be termed as salary, therefore, this appeal of the assessee is allowed.
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