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 ...
Microsoft 365 roadmap adds new features for Edge, Outlook, Excel, and Copilot, including AI code execution, toolbar updates, ...
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Microsoft Excel isn't a database, please stop using it like one
Excel offers no such constraint. If someone is determined to enter bad data, they can simply paste values over a validated ...
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