A person went for holidays in Kochi. At the time of claiming leave travell consession he cliam Air Tickert (econimy class) from delhi to kochi costing rs. 26000 for going on holidays and for returing he claim air tickets (economy class) from coimbatore to delhi costing rs.18000.
Whether total amount claimed by him is tax exempt or it is mandatory that the reurning place shoud be khochi for claiming exemption.
note:- Air ticket from coimbatore to delhi cost lesser than Air ticket from delhi to kochi.