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 ...

FreshBooks relies on optical character recognition (OCR) to extract all the details it can from bill and expense receipts, ...

Quicken Classic and the web-first Quicken Simplifi to complete the company's lineup of personal finance software. However, ...

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