Tax refund for joining bonus returned to employer

It is treated as penalty under IT act, and is not deductible under head 'Salary'

Though there was an  order in favour of assessee in one such case by ITAT Ahmedabad brench, but no more clarification from CBDT.

1. The above case is similar to SSN Ravi , Chennai VS ITAT (Chennai) where it was decided that sign-in bonus once paid will form part of salary and even if the same was returned by the employee on account of not satisfying the conditions, the bonus will remain to be taxed in the hands of the employee. 
2. In the above case-law, the assessee returned the bonus amounting to Rs. 25 lakhs received from employer on his resignation within 1 year from the date of employment (should stay for 1 year is the condition). AO added Rs. 25 lakhs and ITAT subsequently concurred with AO's view stating that nowhere in salary deductions of such nature were specified and hence the same should not be allowed as deduction. 
3. Keeping the above decision in mind sign-in bonus even if returned will form part of salary income and it will be subject to tax and no refund can be claimed on the same. 
4. From a general angle, this is a grey area which needs further clarification from the department as it looks very harsh for employees to pay tax even the fact remains that the same was returned back to the employer. Further, it would be advisable to the employee to get into such kind of agreement with clear repercussions on tax effects. 
Please correct me if the above solution has an alternative view.