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    <title>Reduction or waiver of interest charged under section 234A/234B/234C - Modification in Order F. No. 400/234/95-IT(B), dated 23-5-1996</title>
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    <description>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&#039;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.</description>
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      <title>Reduction or waiver of interest charged under section 234A/234B/234C - Modification in Order F. No. 400/234/95-IT(B), dated 23-5-1996</title>
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      <description>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&#039;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.</description>
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