Reduction or waiver of interest: eligibility expanded where no court decision in assessee's own case and timing condition removed. The Board broadened eligibility for discretionary reduction or waiver of interest under sections 234A, 234B and 234C by removing the requirement that a favorable court decision be in the assessee's own case and by withdrawing the timing requirement that retrospective amendments or appellate decisions occur after the relevant year; past petitions rejected for lack of this modification must be reconsidered under the revised criteria.