https://www.taxtmi.com/caselaws?id=355526 An internal result communication to branches or centres had no legal effect where the official result was published only on the Institute's websites, and Regulation 39(7) was inapplicable because no already published result was altered. Regulation 39(2) was treated as conferring discretionary power to revise marks for maintaining the prescribed pass percentage, so the Institute was not bound to disclose a fixed moderation formula in advance. The analysis emphasises that internal notings do not override the final communicated result, and that moderation criteria may depend on the overall performance of each examination rather than a rigid predetermined rule. en-us Mon, 12 Feb 2018 00:00:00 +0530 Thu, 15 Feb 2018 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355526 An internal result communication to branches or centres had no legal effect where the official result was published only on the Institute's websites, and Regulation 39(7) was inapplicable because no already published result was altered. Regulation 39(2) was treated as conferring discretionary power to revise marks for maintaining the prescribed pass percentage, so the Institute was not bound to disclose a fixed moderation formula in advance. The analysis emphasises that internal notings do not override the final communicated result, and that moderation criteria may depend on the overall performance of each examination rather than a rigid predetermined rule. Case-Laws Indian Laws Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355526