Excel's VALUE function has only one argument: where a is the value stored as text that you want to convert into a number.
If you've used data validation in Excel before, you probably selected the relevant cells, clicked "Data Validation" in the Data tab on the ribbon, and created the rule in the Data Validation dialog ...
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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 ...
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