Excel's VALUE function has only one argument: where a is the value stored as text that you want to convert into a number.

Lakewood Ranch Swim Association is a nonprofit swim organization dedicated to fostering a love of swimming, promoting competitive excellence, and providing a safe, supportive environment for athletes ...

The core issue was the disallowance of Rs.169 Cr in Customer Acquisition Cost (CAC), treated as capital expenditure for an enduring benefit. The ITAT deleted the addition, ruling that routine, ...