Run Time error 13, type mismatch on CountIfs

I get Type mismatch error for following line;

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Column A has "General" format
Column N has "General" format
Column P has "General" format. Also Column P has empty values "" that were calculated through another formula.

Any hint?

Try to double up the inverted commas inside the formula. like "<=" should be ""<=""

Would be better to upload a sample workbook to experiment on and identify the potential causes.

Glad to have helped

Thanks for the rep points