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 ...

The introduction of dynamic arrays triggered the biggest change to how we work with Microsoft Excel formulas in years, if not decades. They allow a single formula to spill multiple results into ...

Have you ever stared at a tangled web of paired columns in your dataset—”Size 1/Value 1,” “Size 2/Value 2,” and so on, wondering how to make sense of it all? It’s a common frustration for anyone ...