Criterian Range taking value from another cell
 

The Criterian Range contains following formula
=+K5P7
This returns 0 filter range. In the Criterina Range at the place of the
formula, I get 'TRUE' remark.
When instead I put following criteria
=+K5100
I get correct filter data. It means that I can only put absolute figures on
the right hand side of the comparison formula. I can not put reference to
another cell.
Is there any method by which I can use the value in another cell on the RHS
of the comparison formula in the Criterian ?