i wrote on this topic earlier also....first, many students do not write the things as are expected to be.
secondly, i have searched out that copies are checked by Non- CAs also. this is not illegal frnds.....Legally they r eligible to check the copy as per CA institute's rules. They check the copy as per suggested answers are given to them....suppose if u explain the things with ur reason which may be correct but that answer might be crossed and awarded Zero jst because it might nt be appearing in the suggested answer sheet. the crux is copies are being checked by many degree college teachers(though they have wisdom) but still they are not updated with extra-ordinay things in CA. there is a gap of knowledge between the Two. The general concept is---
If answer is extra-ordinarily (typical language)correct then 3 out of 4,
if answer is correct nd u quoted sections also then 2 out of 4
in many copies i have obsevred that in numeric questions they awarded 5 out of 10 even total steps were there with correct answer. aap sirf SAR peet-te hi reh jayenge or kuch nahi. have a nice day