Partnership Chandrakant Manilal Shah v. Commissioner of Income-tax, Bombay, AIR 1992 (SC) it cannot be said that when a coparcener enters into a partnership with the karta of a HUE and contributes only his skill and labour, no contribution of any separate asset belonging to such partner is made to meet the requirement of a valid partnership. Reverting to the facts of the instant case it is noteworthy that it is not the case of the Revenue that the partnership between Chandrakant Manilal Shah as karta of HUE and Naresh Chandrakant was fictitious or invalid on any other ground.