deleting Rs.1,73,0 74/- on account of
disallowance of 'Mathadi expenses ... deleting the
disallowance made by the Assessing Officer representing the expenses
being Mathadi expenses. Ld. D.R. submitted that the assessee had not
explained
Commissioner of Income Tax 17, Mumbai Vs. M/s
Annasaheb Patil Mathadi Kamgar Sahakari Pathpedi Limited,
Civil Appeal No. 8719/2022 ... Supreme
Court in the case of M/s Annasaheb Patil Mathadi Kamgar Sahakari
Pathpedi Limited, passed in Civil Appeal No.8719/2022 (SC) dated
Mavilayi Service Cooperative Bank [431 ITR 1 (SC)]
(b) Anna Saheb Patil Mathadi Kamgar Sahakri Patpedi Ltd. [454 ITR 117
(SC)] and
(c) The case
Unprotected worker' was finally defined in Section 2(11) of the Mathadi Act
as follows:-
''unprotected worker' means a manual worker
