An employee went to Delhi from Kolkata by train. From Delhi he went to Haridwar, Mussuorie etc by car and came back to Delhi. Naturally he returned to Kolkata from Delhi by train. The question that is disturbing me is if he is entitled to claim deduction on car expenses from Delhi and back to Delhi under section 10(5) read with Rule 2B.
It is stated therein, interalia, where a journey is performed by circuitous route the exemption is restricted to what is admissible by shortest route. Similarly where journey is performed in circular manner touching different places the exemption is limited to what is admissible from place of origin to farthest point reached by shortest route.
Regards,
CAclubindia
