Partners are entitled to share equally in the profits earned and so contribute equally to the losses sustained by the

firm [section 13 (b)]. The amount of a parners share must be ascertained by enquiring whether there is any agreement in that behalf between the partners. If there is no agreement then you should make a presumption of equality and the burden of proving that the shares are unequal, will lie on the party alleging the same. There is no connection between the proportion in which the partners share the profits and the proportion in which they have contributed towards the capital of the firm.