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 ...
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 ...
D espite its age, Excel continues to evolve with new functions being added over time. There are newer better Excel functions ...
Is Excel's Clean Data button the ultimate time-saver for messy spreadsheets? Find out how it works, its quirks, and how it compares to Power Query ...
Fix Excel formulas that won’t spill! Learn how to troubleshoot #VALUE errors caused by Analysis ToolPak functions and improve your workflow.
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How to use the PivotTable Fields pane in Microsoft Excel
You can create a PivotTable in Excel from an external data source, a table in your worksheet, or a pre-built data model. To ...
AI Accounts Payable Automation simplifies invoice management by automatically scanning invoices, extracting key data, and ...
The New York Declaration for Refugees and Migrants is a milestone for global solidarity and refugee protection at a time of unprecedented displacement across the world. Adopted by all 193 Member ...
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