New Delhi, July 23 -- The Income Tax Appellate Tribunal has dismissed the Congress party's appeal against a Rs.199.15 crore demand for the assessment year 2018-19 because the party could not file its returns within the prescribed due date, a key condition to enjoy a tax exemption. A two-member bench of the ITAT on Monday rejected the Congress' claim for tax exemption under Section 13A of the I-T Act, 1961. According to Section 13A, the income of political parties is exempt from tax, provided they meet certain specific conditions. P13...