=SUM(IF($C$3:$C$10=G3,IF($D$3:$D$10<>"",1,0)))

Press *CTRL+SHIFT+ENTER*
*
*
*Regards*
*Ashish*

On Mon, Jan 28, 2013 at 6:27 PM, Deepak Rawat <deepakexce...@gmail.com>wrote:

> Dear All,
>
> Pls provide proper formula for attached problem.
>
> Regards,
> Deepak
>
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