See below technical support comment:
IRQ is a Integrated Programmable Interrupt Controller (IPIC) input. The interrupt sources controlled by the IPIC unit cause exceptions in the processor core (e300 in the MPC834x). The IPIC can assign int, cint and smi signals of the core. Internal interrupt (int) signal is the main interrupt output from the IPIC to the core.
The external interrupt (int), system management interrupt (smi), decrementer interrupt, and critical interrupt (cint) are maskable asynchronous interrupts. When these interrupts occur, their handling is postponed until the next instruction completes execution and until any interrupts associated with that instruction complete execution. If there are no instructions in the execution units, the interrupt is taken immediately upon determination of the correct restart address (for loading SRR0).
More details in Chapter “Interrupts and Exceptions” of e300 Power Architecture Core Family Reference Manua http://cache.freescale.com/files/32bit/doc/ref_manual/e300coreRM.pdf