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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Interest for default: relief under section 89 must be deducted from tax when computing interest, applied retrospectively.</h1> The Bill inserts a provision requiring that any relief of tax allowed under section 89 be deducted from tax on total income when computing interest under section 234A for defaults in furnishing returns; this amendment is made retrospective to the first day of April, 2007 and applies to subsequent assessment years.

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