The tribunal held that advances received from customers for future services cannot be treated as unexplained cash credits. Once the assessee proves identity, nature, and business purpose, Section 68 ...

A common source of errors in Excel is "the gap"—a situation where you add new data to the bottom of a list, but your formulas ...

Learn to simulate stock prices with Excel and gain predictive power over market trends. Our step-by-step guide enhances your ...

Build your net worth with simple daily habits, from automating savings to investing wisely, tracking spending and building ...

Learn the difference between Excel COUNT and COUNTA, plus TEXTBEFORE and TEXTAFTER tricks, so you clean text and totals with ...

Diarmuid Early won first place in the 2025 Microsoft Excel World Championship. He has some pointers for using Excel at work.

The SCAN function lives in a single cell and spills the results down the column, ensuring my totals are always structurally and mathematically correct. The SCAN function has three arguments: ...

Have you ever tracked your income and expenses and had a realistic approach towards personal finance? It takes a lot of discipline to understand and plan your family’s budget. Without a clear budget, ...

In today’s competitive construction environment, time and accuracy matter more than ever. For quantity surveyors (QS), spreadsheets remain one of the most accessible, flexible, and cost-effective ...

Apple's Numbers spreadsheet for Mac, iPhone, and iPad, is not as powerful as Microsoft Excel, but most users will be hard-pressed to find its limitations — and will immediately see how much easier ...