Why not to use Return statement in vb.net

I've been given some code to go through and find problems and things that could be improved and changed (it's a homework task, but this question is unrelated to the task itself), part of the code is:

Function CheckIfSameCell(ByVal FirstCellPosition As CellReference, ByVal SecondCellPosition As CellReference) As Boolean
     Dim InSameCell As Boolean
     InSameCell = False
     If FirstCellPosition.NoOfCellsSouth = SecondCellPosition.NoOfCellsSouth And FirstCellPosition.NoOfCellsEast = SecondCellPosition.NoOfCellsEast Then
         InSameCell = True
     End If
     CheckIfSameCell = InSameCell
 End Function
 

I can't understand why the InSameCell is variable is created, when it can just be assigned to the function name CheckIfSameCell?

Or just use return statements:?

Function CheckIfSameCell(ByVal FirstCellPosition As CellReference, ByVal SecondCellPosition As CellReference) As Boolean
     If FirstCellPosition.NoOfCellsSouth = SecondCellPosition.NoOfCellsSouth And FirstCellPosition.NoOfCellsEast = SecondCellPosition.NoOfCellsEast Then
         Return True
     End If
     Return False
 End Function
 

I can understand not returning the expression in the If statement directly, to increase readability.

I know that assigning a return value to the Function name doesn't exit the function, whereas Return does, but is it just a person's style, or is there any advantage to the first version (imo, the second is more readable)?

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