Leave Travel Allowance

by Swapnil Nirmal
(Mumbai)

Dear team,

Recently i had travelled from Mumbai to Cochin and returned from Trivandrum to Mumbai by air visiting multiple places in Kerala. I have googled many artilces saying that if the journey is performed in a circular manner, then amount till the farthest distance by shortest route is allowed. However, I am not able to find the same in income tax act (Sec 10(5)) or rules (Rule 2B). Can you give me exact reference to case law / Notification / etc?

Regards,
Swapnil Nirmal