Marking system in direct & indirect taxes paper

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Querist : Anonymous

Querist : Anonymous (Querist)

18 May 2013 How are marks given in direct & indirect taxes papers in ca final? For e.g. in question there are 6-7 adjustments and my 3 adjustments go wrong then will i get partial marks or will not get any marks. Whether non referring of case law in case law questions will deduct any marks.

Querist : Anonymous

Querist : Anonymous (Querist)

18 May 2013 Pls help me about the same.

Querist : Anonymous

Querist : Anonymous (Querist)

21 May 2013 Experts pls guide me on this issue.

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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03 August 2024 In the CA Final exams, the marking system for Direct and Indirect Taxes papers is designed to assess both your knowledge and application skills. Here’s how marks are typically allocated and what factors can affect your score:

### **1. **General Marking Approach:**

#### **a. **Partial Marks:**
- **Correct Calculation:** If you get the calculations or entries correct for some adjustments in a question, you generally receive partial marks for those parts even if other parts are incorrect.
- **Step-Wise Marks:** Marks are often awarded for the steps involved in solving a problem, not just the final answer. For example, if you correctly apply the principles or methods for the first three adjustments but make mistakes in the remaining adjustments, you may still earn marks for the correctly solved parts.

#### **b. **Methodology and Process:**
- **Correct Methodology:** Using the correct methodology or approach, even if not reaching the exact final answer, is likely to fetch partial marks. Examiners often look for understanding of the process rather than just the final result.
- **Logical Flow:** Clear and logical presentation of answers, including proper workings and explanations, is essential. Marks may be awarded based on how well you structure your answers.

### **2. **Specific Scenarios:**

#### **a. **Incorrect Adjustments:**
- **Error Impact:** If you make errors in 3 out of 7 adjustments, your final answer will be impacted. However, marks for the correct adjustments will still be awarded. The impact on your score depends on the overall weightage of each adjustment.
- **Comprehensive Answers:** If the adjustments are interrelated, errors in one adjustment might affect subsequent calculations, leading to a greater loss of marks.

#### **b. **Case Law Questions:**
- **Referring to Case Law:** In case law questions, referring to relevant case laws and applying them correctly is crucial. Failure to mention relevant case laws where required can lead to a deduction in marks, as the application of legal principles is key to answering such questions effectively.
- **Explanation and Application:** Simply stating case laws without applying them to the context of the question may not fetch full marks. You need to explain how the case law impacts the scenario described in the question.

### **3. **General Tips for Scoring:**

#### **a. **Read the Question Carefully:**
- **Understand Requirements:** Carefully read each question to ensure you address all parts of the query. Missing out on part of the question can lead to a loss of marks.

#### **b. **Structured Approach:**
- **Present Work Clearly:** Clearly show your workings, and present your answers in a structured manner. This helps examiners follow your logic and award marks for correct parts of your answer.

#### **c. **Reference Materials:**
- **Use of Case Laws:** Where applicable, make sure to reference relevant case laws and apply them correctly to support your answers.

#### **d. **Practice and Revision:**
- **Mock Tests and Past Papers:** Regularly practice with mock tests and past papers to understand the marking pattern and improve your exam techniques.

### **4. **Final Note:**

The marking scheme is designed to reward understanding and application of tax laws, not just rote memorization. Partial marks are awarded where applicable, but it's important to strive for accuracy and completeness to maximize your score.

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