Presentation

My accounts teacher told in the class that if we don't prepare notes to the accounts exactly as in Schedule III, but instead prepare balance sheet by giving same information in inner column of the balance sheet, this alternate presentation is alright for C.A final exams, no marks will be deducted. But just to make sure, I mailed the same query to institute, they replied notes to the accounts are mandatory and you will not get full marks for this alternate presentation. Please clarify sir. If any link if icai stating same, plz provide.