The Calcutta Law Journal July 1 1912

pointed out that the right to participate in profits of trade is in itself a strong test of partnership ; but participation in profits.although strong evidence is not conclusive evidence of partnership and the question of partnership must be decided by the intention of the parties to be ascertained from the contents of the written instruments if any and the conduct of the parties : in this ca [...] carrying on of a business and not an agreement to carry it on which is the test of partnership ; hence where the 'carrying of the business of a partnership has already commenced heavy liabilities have already been incurred and some expenditure has been made the mere delay in the formal execution of the deed of partnership is immaterial. [...] Receipt of a share of profits isprimaincie evidence of partnership the sharing of gross returns is not ; and it has been held in the Irish case of Barklie v. Scott (52) that the receipt of a share of profits was not conclusive test of partnership. [...] of the Indian Contract Act (IX of 1872) it has been provided that no person receiving by way of a annuity or otherwise a portion of the profits of any business in consideration of the sale by him or the goodwill of such business shall by reason only of such receipt be deemed to be a partner of the person carrying on such business or be subject to his liabilities. [...] In the Irish case of Barklie v. Scott (12) where the father paid a sum of money as his infant son's share of the capital of a partnership and it was agreed that during the son's minority the profits should be acounted for to the father ; it was held that the father was not hiself a partner.