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        Income Tax

        What type of expenses are covered under Leave Travel expense u/s 10(5)?

        18 May, 2018

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        Manual - Exempted Income u/s 10 - Salary Specific

        As per section 10(5), only the cost of travel is included in Travel Expense and it does not include any other expenses such as food, hotel stay etc.

         

        Leave travel expense covers only the cost of travel; accommodation and meals are excluded from tax exemption. Leave travel benefits under section 10(5) are confined to the cost of travel itself and do not extend to ancillary expenses; incidental outlays such as food, hotel accommodation, and similar subsistence expenses are excluded from the scope of the travel expense exemption.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Leave travel expense covers only the cost of travel; accommodation and meals are excluded from tax exemption.

                              Leave travel benefits under section 10(5) are confined to the cost of travel itself and do not extend to ancillary expenses; incidental outlays such as food, hotel accommodation, and similar subsistence expenses are excluded from the scope of the travel expense exemption.


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