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No relief for Congress in Rs 199 crore tax case: Tribunal says no exemption; flags late filing, cash donation violations

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The Income Tax Appellate Tribunal (ITAT) has dismissed Congress's appeal, upholding a tax demand of Rs 199.15 crore. The tribunal stated that Congress failed to meet the necessary conditions for exemption under Section 13A of the Income Tax Act, as the party filed its return after the due date and accepted cash donations exceeding the legal limit.
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