An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when ...

CESTAT Delhi held that electronic evidence from an unsealed CPU without a Section 139C certificate cannot form the basis of customs assessment. It ruled that DRI’s revaluation of imports was invalid ...

Whether you just need some extra cash, you're looking to pay down debt, or you want to save for the future, we've got a list ...

Learn practical HYPERLINK tips, from dynamic sheet links and navigation buttons to XLOOKUP row jumps and tidy anchor text for client reports.

Learn how to organize your inbox, customize settings, and use AI tools in Outlook to boost productivity with this easy-to-follow guide.

The @ symbol can also appear in regular formulas outside of tables when Excel thinks you're trying to reference a single value from a range. If you see it pop up unexpectedly, it usually means Excel ...