1. If your ITT training was for full day, i.e. during articleship hours, your full day should be counted as working day. If it was for half day, i.e. 3-4 hours clashing with articleship time, and you were at office during other half, you should still get full day counted, if you did not, your half-day should be counted as leave.
My Principal, keeps record for even half-day, if your boss does the same, then above should be followed.
Refer -
https://220.227.161.86/14490student_manual_22.pdf
In the above regulation, it allows period of attendance for ITT as period of serving.
2. Regarding excess leave, in usual practise you have to re-register the articles and serve the excess leave period (not necessarily under same Principal). But what do you mean by work?? Work as employee? or, re-register as article?
If you mean employee, just get your service completion certificate signed (with actual leave as per his records) and ditch him if you want to, and serve excess leave period under some other CA. It may be possible that your CA may issue certificate with less leave, and may ask you to work out-of-record as article (reducing paper work of re-registration) and/ or continue as employee. There is no legal obligation here, unless you sign something, but you can still claim you were under undue influence. If he signs with less leave, it's his dumbness, still ditch him.. ;) He will be careful from next time with other articles.. :p Pity on others..
If you mean re-registration, you can re-register and work for another 24 days under him or if you can find some other CA who can manage with this clause.
Or, try to talk with him pointing the rules, remind the over-time worked and request him to adjust with the excess leave. Else if he is a dictator (the general case with CAs) follow the above course of action.