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 ... Summary
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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