The Kerala High Court had held that, because of the interim order of the Madras High Court, the assessee could not have made the deduction at the relevant time. v. Prem Chopra regarding the effect of an interim order after disposal of the main proceedings. Once the proceedings, wherein a stay was granted, are dismissed, any interim order granted earlier merges with the final order. On the dismissal of the proceedings or vacation of the interim order, the beneficiary of the interim order shall have to pay interest on the amount withheld or not paid by virtue of the interim order.” (underlining supplied)Thus, though the effect of an interim order would come to an end upon the final disposal of the main case that would be subject to the observation to the contrary in the interim order or the final judgment.