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Default Excel "Exact" Function

I have a worksheet in which I want to compare the data in one cell (A1) with
that in another cell. The cell which is to be compared against is immediately
beneath A1 but being one of several which will be filtered, may not be Cell
A2. It could be any one of cells A2 - A10 for example. Can any one help me in
creating a function?
 
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