Supreme Court held as is well known the aim of business is earning of profit, when an individual contributes cash assets to become partner of a partnership firm in consideration of a share in profits of the firm, such contribution helps and at any rate is calculated to help the achievement of the purpose of the firm namely to earn profit. The same purpose is undoubtedly achieved also when an individual in place of cash assets contributes his skill and labour in consideration of a share in the profits of the firm.