Query
The following error appears while uploading data from Excel to Tally.

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Ans :

Before we look into the said issue, try out the following :

1) Start MS-Excel and create a new Workbook

2) Go to Cell A1 and type the following :

=Round(150,2)

3) Go to Cell B1 and type the following :
=Round("ABC",2)

4) Go to Cell C1 and type the following :
=Round(" ",2)

What happens ?
You will get #VALUE! error in cells B1 and C1.

Why ?
We are trying to round-off text-value. Isn't that wrong ?

Now, coming back to the Error snapshot given above. Can you see the formula Round(F142,2) ? It is likely that the function "Round()" fails; as the value in F142 is not numeric. It will fail even if there is a blank/space (invisible space). 

Conclusion
The "Incorrect formula or data" error generally occurs if the data is incorrect.  i.e. say "text-data" (or blank/space) is found where "numeric" data is expected.