In the result, ITA No. 65/Agra/2017 is allowed, whereas ITA
Bench: Shri A. D. Jain
TDS. 7. In this regard, the case of the assessee is that there is no definition for the term ‘reasonable cause’ and it has to be decided on the facts of each case. The Hon'ble Delhi High Court, in the case of ‘Woodward Governors India (P) Ltd. Vs. CIT’, (2002) 253 ITR 0745, has explained the term ‘reasonable cause