Learn when FILTER beats XLOOKUP, when it does not, and how to handle multiple matches, nth items, and multi-condition lookups with clear steps.

REDUCE allows you to iterate through your data, building your result step-by-step, in the same way a loop operates in a ...

Abstract: Federated learning (FL) has emerged as a privacy-preserving paradigm that trains neural networks on edge devices without collecting data at a central server. However, FL encounters an ...

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 ...