Bonus recd in 22-22 recovered in 22-23

Hi Tapan

One such case was filed with the Income-tax appealte tribunal - S.S.N. Ravi, Chennai vs Assessee on 6th May 2016 I.T.A. No. 933/Mds/2015 for A.Y 2008-09.

Key Takeaways from this case:

Sign-on bonus refunded to the previous employer can not be reduced from taxable salary.

Refund for TDS deducted by the previous employer at the time of returning the sign-on bonus can not be claimed.

Aakarsh, TDS already deducted on sign -on bonus and was credited into the govt. account from the salary. Amount of Bonus was refunded but the tds is already deducted and credited into govt. account. He should claim the refund in its itr

I am confused!