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Case studies in partnerships.

Here you will find a series of case studies of partnerships in action within a range of Cochrane Groups. These talk about the background to the partnership, its development, the benefit to both sides and tips for Groups. 

If you have examples of partnership work that you would like to share, please contact Cochrane KT Department .

Cancer Review Group Network identifies potential stakeholders across the network in a mapping exercise

Cochrane Airways and a UK based charity, Asthma UK

Cochrane oral health and their global alliance of partners, cochrane rehabilitation and various national societies of rehabilitation medicine, cochrane rehabilitation and the international society of physical and rehabilitation medicine, cochrane child health and trekk (translating emergency knowledge for kids).

Partner(s): TREKK, a Canadian organisation committed to improving emergency care for children and families across Canada.  Partnership activities: identification of high quality evidence and development of KT tools for healthcare practitioners and parents, made available through the TREKK website.  Type of partnership agreement: formal Date: 2018 Read more 

Further examples

Here you can find links to a range of further examples of partnerships taking place across Cochrane.

Partnership for priority setting

• Neuro-Oncology Group Priority Setting Partnership
• Developing a research agenda for ENT, Hearing and Balance Care

Partnership for review dissemination

• BMJ partners with Cochrane Clinical Answers to boost knowledge at the point of care 
• Cochrane UK partnership with Mediwikis
• Cochrane Airways working with Sense about Science

Partnership for guideline development

• Cochrane Eyes and Vision partnering with American Academy of Ophthalmology
• South African Guidelines Excellence project
• Cochrane Incontinence: working with guideline developers

Partnership for consumer engagement

• Consumers United for Evidence-Based Healthcare (CUE)
• PartecipaSalute : Involving patients, citizens and their association in research 
• Consumer/patient engagement Cochrane Child Health

Effective Partnerships with Multinational Organizations—A Case Study from Sohar University

• First Online: 30 September 2022

Cite this chapter

• Hamdan Al Fazari 4  

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No one company has everything it takes to run a business successfully. It is always beneficial for companies to have effective partnerships and collaborations with multinational companies, if only to bring together the multiple skills and resources required to improve their business outcomes. Partnerships are important and, accordingly, Sohar University (SU) has realized that working in alliance, or in partnership, is the only way to build stronger and more equitable communities working for a common purpose. This was reflected in the SU Strategic Plan 2018/2023, as it includes a standalone strategic goal entitled “Connect and Collaborate”. This is designed to build strategic alliances with national, regional, and international communities to support innovation in educational, social, cultural, and economic development. However, there is no doubt that the COVID-19 pandemic has considerably disturbed or, at the very least, slowed down most economic activities all over the world and that it has impacted every aspect of everyday life. It has also affected partnerships activities that higher education institutions are usually engaged in. A study conducted by the National Centre for Universities and Business (NCUB) has found that business-university collaboration has decreased by one third between 2018/19 and 2019/20, as the impact of COVID-19 started to be felt in university and business collaborations fell by a third in early days of the pandemic, 2021, [ 1 ]). Also, in the same year 2021, the same study showed that there was a decline in the number of interactions with small and medium enterprise (SME) and large businesses by 39% and 2%, respectively in university and business collaborations as well [ 1 ]). On the other hand, the COVID-19 pandemic has opened new areas of collaboration in the fields related to the development and production of vaccines, drugs, clinical testing kits, medication techniques and equipment, and other related areas of medical research and technology. Hence, COVID-19 has triggered some novel collaboration in research. Hundreds of SMEs and academic start-up companies have been established worldwide and have succeeded in delivering many innovative products to help cope with the health emergency resulting from the pandemic (Naujokaitytė in Science|Business, 2021, [ 2 ]).

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NCBU (2021) University and business collaborations fell by a third in early days of the pandemic, NCUB’s new analysis shows. https://www.ncub.co.uk/insight/university-and-business-collaborations-fell-by-a-third-in-early-days-of-the-pandemic-ncubs-new-analysis-shows/

Naujokaitytė G (2021) COVID-19 triggered unprecedented collaboration in research. Science|Business. https://sciencebusiness.net/covid-19/news/covid-19-triggered-unprecedented-collaboration-research

Cranfield University (2020) New research projects to explore use of drones for medical delivery purposes. Press release number PR-SATM-20-140. https://www.cranfield.ac.uk/press/news-2020/new-research-projects-to-explore-use-of-drones-for-medical-delivery-purposes

Cranfield School of Management (2021) Collaboration and innovation: the cross-industry research and development bolstering the Covid-19 recovery. https://www.cranfield.ac.uk/som/thought-leadership-list/cross-industry-research-to-bolster-the-covid-19-recovery

OECD (2021) OECD Science, technology and innovation outlook 2021: times of crisis and opportunity. https://doi.org/10.1787/75f79015-en

UNDESA (2021) World social report. www.un.org/development/desa/dspd/world-social-report/2021-2.html

Marinoni G, van’t Land H, Jensen T (2020) The impact of COVID-19 on higher education around the world. IAU Global Survey Report. iau_covid19_and_he_survey_report_final_may_2020.pdf (iau-aiu.net)

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Sohar University. https://www.su.edu.om/index.php/en/

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Sohar University, Sohar, Oman

Hamdan Al Fazari

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University of Petra, Amman, Jordan

Adnan Badran

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Elias Baydoun

Joelle Mesmar

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About this chapter

Al Fazari, H. (2022). Effective Partnerships with Multinational Organizations—A Case Study from Sohar University. In: Badran, A., Baydoun, E., Mesmar, J. (eds) Higher Education in the Arab World. Springer, Cham. https://doi.org/10.1007/978-3-031-07539-1_14

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3 of the Must-Know Partnership Law Cases of 2021

In this alert, we summarise three of the most notable and interesting Partnership and LLP law cases heard by the UK courts in 2021, with some practical commentary on how these cases might affect LLPs and partnerships, and their members and partners.

1. Dixon Coles and Gill (a firm) v Right Reverend, Nicholas Baines, Bishop of Leeds and another [2021] EWCA Civ 1097

Summary of case

The Court of Appeal held that innocent partners in a firm of solicitors are not always liable to former clients of the firm for losses caused by the acts of a fraudulent partner.

One of three individuals carrying on a solicitor’s partnership, Partner C, had been misappropriating funds from the firm’s client account for many years. Partners A and B were entirely innocent and unaware of the misappropriation. Approximately three years after discovery of the fraudulent conduct, proceedings were issued against all three partners by a former client of the firm, on the basis that they were trustees of the funds that the client had paid into the client account of the firm and which Partner C had misappropriated. Specifically, the former client relied upon sections 10 (liability of the firm for wrongs) , 11 (misapplication of money or property received for or in custody of the firm) and 12 (liability for wrongs joint and several) of the Partnership Act 1890.

Partners A and B sought to defend claims in relation to certain losses on the basis that claims had been commenced after expiry of the relevant limitation period. The key issue related to whether the innocent partners could rely on sections 21 (1) and (3) of the Limitation Act 1980 (“LA”), which provide as follows:

(1) No period of limitation prescribed by this Act shall apply to an action by a beneficiary under a trust, being an action –

(a) in respect of any fraud or fraudulent breach of trust to which the trustee was a party or privy; or

(b) to recover from the trustee trust property or the proceeds of trust property in the possession of the trustee, or previously received by him and converted to his use.

(3) Subject to the proceedings provisions of this section, an action by a beneficiary to recover trust property or in respect of any breach of trust, not being an action for which a period of limitation is prescribed by any other provision of this Act, shall not be brought after the expiration of six years from the date on which the right of action accrued.

The partners argued that they were not “party or privy” to Partner C’s misconduct. The Court of Appeal agreed that the innocent partners were not “party or privy to” the misconduct, and that they could therefore rely on section 21 of the LA as a defence to claims against them in respect of monies appropriated by Partner C more than six years before the commencement of litigation.

Practical takeaways

The Court of Appeal’s decision will offer some reassurance to innocent partners facing claims from former clients because of a fellow partner’s misconduct, to which they are not party or privy. It should also serve as a useful reminder to those advising on claims to be brought against individual partners of a partnership that a delay in issuing proceedings may enable innocent partners to avoid liability to a certain extent by relying on relevant provisions of the LA.

2. Re Bell Pottinger LLP, Secretary of State for Business, Energy and Industrial Strategy v Geoghegan and others [2021] EWHC 672 (Ch)

The High Court held that members of an LLP, who were not members of the LLP’s management committee, could potentially be liable to face disqualification proceedings under the Company Directors Disqualification Act 1986 (“CDDA”).

The Secretary of State for Business, Energy and Industrial Strategy (“Secretary of State”) sought disqualification orders against three members of former PR Agency, Bell Pottinger LLP (“Bell Pottinger”), which went into liquidation in September 2019, on the ground that they were not fit to be concerned with the management of a company or an LLP. Only one of the members had been a member of Bell Pottinger’s management committee. The other two members tried to argue that the CDDA did not apply to them as they were not members of the management committee and were not involved in its management.

It was held that Parliament intended to “ cast a wide net ” and, therefore, that potential liability to face disqualification proceedings was not limited to members on the management board or at a level equivalent to a director in a company. The Court also confirmed that the conduct relied upon for disqualification could be anything done in their capacity as an LLP member.

Some may view this as a harsh decision, given the potential exposure to disqualification faced by members of an LLP who do not sit on the management committee of an LLP and are not otherwise concerned or authorised to deal with the management of the LLP. However, it serves as a reminder that those who take up positions as members of an LLP and who benefit from limited personal liability for loss and damage caused to third parties by the LLP, should reasonably be expected to be held to high standards of behaviour.

3. Tribe v Elborne Mitchell LLP [2021] EWHC 1863 (Ch)

The High Court held that, when deciding how to allocate profits to members of an LLP under the terms of an LLP Deed, management need to act rationally.

The partner concerned claimed that he was not awarded a fair profit share in his last two years at the firm after more than 25 years of service. The court agreed that the principles developed in Braganza v BP Shipping Ltd Braganza v BP Shipping Ltd [2015] UKSC 17, concerning the exercise of discretionary powers, applied to the senior partner’s decision to make recommendations as to allocations among the partners. This meant that, in making his recommendations, the senior partner had been duty-bound not to “ take into account irrelevant matters or ignore relevant ones ”. His recommendations could not be “ outside the range of reasonable proposals that might be made in the circumstances ”. Indeed, in this case, the court found that the profit allocation had been within the range of proposals that it was reasonable for the senior partner to make.

The High Court’s decision confirms that members of an LLP, particularly those exercising management powers, will be held to a particular standard when allocating profits and cannot act capriciously or irrationally in the decision-making process. However, it also shows that following a reasonable and explicable process should make it difficult to challenge any ultimate decision as to profit allocation. Those exercising discretionary powers in making recommendations and/or decisions regarding the allocation of profit (or indeed other discretionary decision making regarding LLP members such as, for example, equity partner promotions or partner suspension or exits), would be well advised to consider the basis of previous decisions and clearly document the basis of their current decision and rationale, setting out a non-exhaustive list of the range of relevant matters to be taken into account and irrelevant factors to be ignored in the exercise of their discretionary powers.

If you have any questions arising from this alert, or require specific legal advice in relation to similar issues, please contact Zulon Begum or Clare Murray (Partners), who specialise in partnership issues for partnerships, LLPs, partners and LLP members. Please click   here to see the overview of our market-leading Contentious and Non-Contentious Partnership Practice.

CM Murray LLP   is Ranked Band 1 and Tier 1 for Partnership Law by  Chambers and Partners UK  and  Legal 500 UK , and is recognised as “one of the legal world’s strongest offerings in this area.”

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Developing a Partnership Business Plan Case Study

• To find inspiration for your paper and overcome writer’s block
• As a source of information (ensure proper referencing)
• As a template for you assignment

Background Information

Company description and viability, specific issues to consider, business plan, market analysis, business growth, works cited.

The success of every business organization depends on various issues such as management, leadership, decision-making, and responsibilities of different shareholders. The proposed idea is to have a partnership business. The main objective of the business will be to provide consulting services to different clients and companies. The partnership business should also be ready to provide quality services to every client. The proposed partnership will bring together three former schoolmates. However, it will be appropriate for the three individuals to consider specific issues before forming the partnership. This approach will be critical towards ensuring that the company emerges successful and profitable (Gage 63). Several agreements should be considered before forming the partnership business.

The proposed company will be providing consulting services to different clients. Such services will target companies in variouss industries thus making it easier for them to realize their potentials. The company will be able to address the needs of many clients and promote their businesses. However, the biggest issue to consider is whether the idea to form the company is feasible. It is notable that things are no longer promising at Engulf and Devour. That being the case, a new opportunity can be attractive and profitable for the three partners (Sutton and Geddes 47). The nature of the business will ensure the company provides quality consulting services to every client.

The first contract is profitable because the partners will get $ 75,000 every month. The client will also cater for various expenses incurred by the members. That being the case, the idea is plausible and can eventually make the partnership business successful. The situation indicates that Engulf and Devour is no longer profitable. This fact explains why there is need to look for a new opportunity. The decision to form a partnership is agreeable and can result in greater profits. A proper managerial strategy will also be needed at the company. However, it will be appropriate to consider a number of elements before entering into this partnership (Clifford and Warner 21). This is the case because various problems might arise and eventually make the partnership unprofitable. Such issues can also destroy the company.

Partnership Agreements

A partnership agreement is “one of the vital tools used to protect businesspeople and their companies” (Eisner and Cohen 29). Several elements should be “included in the partnership agreement” (Eisner and Cohen 29). The agreement should also be signed by every business partner. To begin with, it will be necessary “to determine how much every partner will be expected to contribute to the partnership before starting the business” (Richmond 523). The agreement should indicate the roles and duties of every partner. The partners will “also have to decide how losses and profits will be shared” (Eisner and Cohen 32). The issue of money should be handled carefully because it can affect the future and sustainability of the business.

The partners should also “indicate the type of consent every partner should obtain before obligating the company” (Richmond 519). This is the case because liabilities can eventually affect the success of the partnership business. More often than not, a partner will “bind the partnership without consent from the other members” (Richmond 523). However, this practice can have disastrous implications on the survival and future of the business. The “decision-making process should also be taken into consideration” (Eisner and Cohen 35). The business agreement should indicate how every decision will be made. This approach will ensure various decisions are made in a proper manner. A proper decision-making process will always ensure the consulting firm runs smoothly.

A partnership business “can become troublesome when one person dies or leaves the company” (Richmond 527). That being the case, a proper agreement will be required before starting the firm. The agreement will indicate how the other two partners will manage the business. Business partners “might fail to agree over certain issues” (Gage 53). Any form of disagreement can make it impossible for the business to run smoothly. It will therefore be appropriate to have a clause indicating how every conflict will be resolved. These agreements and considerations will be vital towards the continued performance of the firm.

Management Structure

The nature of management determines the success of every business organization. Partnerships should also be managed properly in order to emerge successful. A proper management structure should be defined before starting the company. The structure will ensure every partner has his or her unique leadership roles. The structure will also promote the level and nature of decision-making. Problems will also be resolved in a timely manner (Sweo and Pate 69). The structure will also encourage every employee to focus on his or her duties. The three partners will also have their distinctive roles. They should also work tirelessly in order to make the company successful.

A proper business plan will definitely make the proposed partnership successful. After indicating the roles and responsibilities of every partner, the next important thing will be to outline the specific aspects of the business. The partners will also use the plan to identify new opportunities and strengths that can make the company more profitable (Sweo and Pate 103). A good business plan will ensure the company realizes its business potentials. The business plan should also propose the most appropriate marketing strategies. The plan will therefore make it easier for the partners to make accurate decisions, address various problems, and focus on the best business outcomes. It is agreeable that the partnership business will be profitable.

The current situation shows that the market is promising. The partners have already managed to win a contract. Many companies will also be in need of consulting services in the coming years. Although the number of similar companies is increasing steadily, the agreeable fact is that the firm will be able to offer outstanding consulting services (Sutton and Geddes 28). The partners also possess the best entrepreneurial and business skills. Such competencies will make it easier for them to emerge successful. The firm should also focus on emerging industries in order to have a sustainable business.

It will also be necessary to consider new opportunities in the market after forming the partnership. This analysis will make it possible for the leaders to identify new practices and incentives that can eventually make the firm more profitable. It will therefore be appropriate to form the partnership in order to achieve the best business objectives. A proper advertising strategy will also be required in order to deal with competition (Sutton and Geddes 52). The company will also be able to inform more clients about its superior services. The “approach will also make it easier for the business to identify new market segments and opportunities” (Eisner and Cohen 34). These practices will safeguard the company’s future and also make it more successful.

The other important thing to consider is the ability to expand this company. The success of the proposed partnership will depend on the commitment of the members. The members should focus on different opportunities and locate new clients (Richmond 542). The business should improve its services in order to remain profitable. It will also “be appropriate to offer support systems and feedbacks to every client” (Sutton and Geddes 52). The company will grow exponentially within the next few years because the number of customers is growing steadily.

The proposed partnership business will be successful. Many individuals and companies are currently in need of different consulting services. The company will offer quality consulting services in order to support its clients. The identified contract shows clearly that the company will be able to attract more clients. It will also be appropriate to have a proper partnership agreement. This agreement should become the backbone of the company. The agreement will ensure every person focuses on the best goals and activities (Sutton and Geddes 93). Every decision in the firm will also be made in a professional manner. In conclusion, the decision to form the proposed partnership is plausible. The partners will eventually achieve their business potentials. The partners will also use their competencies to provide evidence-based consulting services to every client. The above analysis shows clearly that the partnership can succeed if every person focuses on the best outcomes.

Clifford, Denis, and Ralph Warner. Form a Partnership: The Complete Legal Guide. New York: Nolo Press, 2012. Print.

Eisner, Michael, and Aaron Cohen. Working Together: Why Great Partnerships Succeed. New York: HarperBusiness, 2012. Print.

Gage, David. The Partnership Charter: How To Start Out Right With Your New Business Partnership. New York: Basic Books, 2004. Print.

Richmond, Douglas. “The Partnership Paradigm and Law Firm Non-equity Partners.” Kansas Law Review 1.1 (2010): 507-551. Print.

Sutton, Garrett, and Cindie Geddes. How to Use Limited Liability Companies and Limited Partnerships. New York: Success DNA, 2009. Print.

Sweo, Robert, and Sandra Pate. International Business: A Practical Approach, New York: CreateSpace Independent Publishing Platform, 2014. Print.

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IvyPanda. (2020, May 13). Developing a Partnership Business Plan. https://ivypanda.com/essays/developing-a-partnership-business-plan/

"Developing a Partnership Business Plan." IvyPanda , 13 May 2020, ivypanda.com/essays/developing-a-partnership-business-plan/.

IvyPanda . (2020) 'Developing a Partnership Business Plan'. 13 May.

IvyPanda . 2020. "Developing a Partnership Business Plan." May 13, 2020. https://ivypanda.com/essays/developing-a-partnership-business-plan/.

1. IvyPanda . "Developing a Partnership Business Plan." May 13, 2020. https://ivypanda.com/essays/developing-a-partnership-business-plan/.

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IvyPanda . "Developing a Partnership Business Plan." May 13, 2020. https://ivypanda.com/essays/developing-a-partnership-business-plan/.

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Cases on the Law of Partnership

Floyd R. Mechem , University of Michigan Law School Follow

Download Full Text (60.4 MB)

Download Table of Contents (3.0 MB)

Download Table of Cases (2.7 MB)

Download I: What is a Partnership (21.6 MB)

Download II: For What Purpose Organized (14.8 MB)

Download III: Who May Be Partners (18.4 MB)

Download IV: What Contracts and Acts Create Partnership (11.7 MB)

Download V: Nature of Partner's Interest in Property (30.8 MB)

Download VI: The Firm Name and Good Will (4.6 MB)

Download VII: Rights and Duties of Partners Toward Each Other (29.0 MB)

Download VIII: Actions Between Partners (35.2 MB)

Download IX: Powers of Partners (5.0 MB)

Download X: Who is Liable for the Acts of a Partner (29.5 MB)

Download XI: Of the Nature and Extent of a Partner's Liability (10.9 MB)

Download XII: Of Dissolution and Notice (35.3 MB)

Download XIII: Of the Consequences of Dissolution (5.9 MB)

Download XIV: Agreements Between Partners at Dissolution Respecting Payment of Debts (10.4 MB)

Download XV: Application of Assets to Claims of Creditors (63.4 MB)

Download XVI: Distribution of Assets Between Partners (7.5 MB)

Download Index (10.1 MB)

Description

A casebook with selected cases to aid the teaching of partnership law. First edition. Missing front matter.

Publication Date

Callaghan & Company

Partnerships, Property, Property interests, Firms, Liability, Dissolution, Notice, Debts, Claims, Assets, Limited partnerships

• Disciplines

Business Organizations Law | Legal Education

Recommended Citation

Mechem, Floyd R. Cases on the Law of Partnership . Chicago: Callaghan & Company, 1896.

Since February 04, 2016

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Marketing tips

16 case study examples (+ 3 templates to make your own)

I like to think of case studies as a business's version of a resume. It highlights what the business can do, lends credibility to its offer, and contains only the positive bullet points that paint it in the best light possible.

Imagine if the guy running your favorite taco truck followed you home so that he could "really dig into how that burrito changed your life." I see the value in the practice. People naturally prefer a tried-and-true burrito just as they prefer tried-and-true products or services.

To help you showcase your success and flesh out your burrito questionnaire, I've put together some case study examples and key takeaways.

What is a case study?

A case study is an in-depth analysis of how your business, product, or service has helped past clients. It can be a document, a webpage, or a slide deck that showcases measurable, real-life results.

For example, if you're a SaaS company, you can analyze your customers' results after a few months of using your product to measure its effectiveness. You can then turn this analysis into a case study that further proves to potential customers what your product can do and how it can help them overcome their challenges.

It changes the narrative from "I promise that we can do X and Y for you" to "Here's what we've done for businesses like yours, and we can do it for you, too."

16 case study examples 

While most case studies follow the same structure, quite a few try to break the mold and create something unique. Some businesses lean heavily on design and presentation, while others pursue a detailed, stat-oriented approach. Some businesses try to mix both.

There's no set formula to follow, but I've found that the best case studies utilize impactful design to engage readers and leverage statistics and case details to drive the point home. A case study typically highlights the companies, the challenges, the solution, and the results. The examples below will help inspire you to do it, too.

1. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Volcanica Coffee and AdRoll

People love a good farm-to-table coffee story, and boy am I one of them. But I've shared this case study with you for more reasons than my love of coffee. I enjoyed this study because it was written as though it was a letter.

In this case study, the founder of Volcanica Coffee talks about the journey from founding the company to personally struggling with learning and applying digital marketing to finding and enlisting AdRoll's services.

It felt more authentic, less about AdRoll showcasing their worth and more like a testimonial from a grateful and appreciative client. After the story, the case study wraps up with successes, milestones, and achievements. Note that quite a few percentages are prominently displayed at the top, providing supporting evidence that backs up an inspiring story.

Takeaway: Highlight your goals and measurable results to draw the reader in and provide concise, easily digestible information.

2. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Taylor Guitars and Airtable

This Airtable case study on Taylor Guitars comes as close as one can to an optimal structure. It features a video that represents the artistic nature of the client, highlighting key achievements and dissecting each element of Airtable's influence.

It also supplements each section with a testimonial or quote from the client, using their insights as a catalyst for the case study's narrative. For example, the case study quotes the social media manager and project manager's insights regarding team-wide communication and access before explaining in greater detail.

Takeaway: Highlight pain points your business solves for its client, and explore that influence in greater detail.

3. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} EndeavourX and Figma

My favorite part of Figma's case study is highlighting why EndeavourX chose its solution. You'll notice an entire section on what Figma does for teams and then specifically for EndeavourX.

It also places a heavy emphasis on numbers and stats. The study, as brief as it is, still manages to pack in a lot of compelling statistics about what's possible with Figma.

Takeaway: Showcase the "how" and "why" of your product's differentiators and how they benefit your customers.

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Zapier's case study leans heavily on design, using graphics to present statistics and goals in a manner that not only remains consistent with the branding but also actively pushes it forward, drawing users' eyes to the information most important to them. 

The graphics, emphasis on branding elements, and cause/effect style tell the story without requiring long, drawn-out copy that risks boring readers. Instead, the cause and effect are concisely portrayed alongside the client company's information for a brief and easily scannable case study.

Takeaway: Lean on design to call attention to the most important elements of your case study, and make sure it stays consistent with your branding.

5. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Ironclad and OpenAI

In true OpenAI fashion, this case study is a block of text. There's a distinct lack of imagery, but the study features a narrated video walking readers through the product.

The lack of imagery and color may not be the most inviting, but utilizing video format is commendable. It helps thoroughly communicate how OpenAI supported Ironclad in a way that allows the user to sit back, relax, listen, and be impressed. 

Takeaway: Get creative with the media you implement in your case study. Videos can be a very powerful addition when a case study requires more detailed storytelling.

6. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Shopify and GitHub

GitHub's case study on Shopify is a light read. It addresses client pain points and discusses the different aspects its product considers and improves for clients. It touches on workflow issues, internal systems, automation, and security. It does a great job of representing what one company can do with GitHub.

To drive the point home, the case study features colorful quote callouts from the Shopify team, sharing their insights and perspectives on the partnership, the key issues, and how they were addressed.

Takeaway: Leverage quotes to boost the authoritativeness and trustworthiness of your case study. 

7 . .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Audible and Contentful

Contentful's case study on Audible features almost every element a case study should. It includes not one but two videos and clearly outlines the challenge, solution, and outcome before diving deeper into what Contentful did for Audible. The language is simple, and the writing is heavy with quotes and personal insights.

This case study is a uniquely original experience. The fact that the companies in question are perhaps two of the most creative brands out there may be the reason. I expected nothing short of a detailed analysis, a compelling story, and video content. 

Takeaway: Inject some brand voice into the case study, and create assets that tell the story for you.

8 . .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Zoom and Asana

Asana's case study on Zoom is longer than the average piece and features detailed data on Zoom's growth since 2020. Instead of relying on imagery and graphics, it features several quotes and testimonials. 

It's designed to be direct, informative, and promotional. At some point, the case study reads more like a feature list. There were a few sections that felt a tad too promotional for my liking, but to each their own burrito.

Takeaway: Maintain a balance between promotional and informative. You want to showcase the high-level goals your product helped achieve without losing the reader.

9 . .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Hickies and Mailchimp

I've always been a fan of Mailchimp's comic-like branding, and this case study does an excellent job of sticking to their tradition of making information easy to understand, casual, and inviting.

It features a short video that briefly covers Hickies as a company and Mailchimp's efforts to serve its needs for customer relationships and education processes. Overall, this case study is a concise overview of the partnership that manages to convey success data and tell a story at the same time. What sets it apart is that it does so in a uniquely colorful and brand-consistent manner.

Takeaway: Be concise to provide as much value in as little text as possible.

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The gaming industry is notoriously difficult to recruit for, as it requires a very specific set of skills and experience. This case study focuses on how Workday was able to help fill that recruitment gap for NVIDIA, one of the biggest names in the gaming world.

Though it doesn't feature videos or graphics, this case study stood out to me in how it structures information like "key products used" to give readers insight into which tools helped achieve these results.

Takeaway: If your company offers multiple products or services, outline exactly which ones were involved in your case study, so readers can assess each tool.

11. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} KFC and Contentful

I'm personally not a big KFC fan, but that's only because I refuse to eat out of a bucket. My aversion to the bucket format aside, Contentful follows its consistent case study format in this one, outlining challenges, solutions, and outcomes before diving into the nitty-gritty details of the project.

Say what you will about KFC, but their primary product (chicken) does present a unique opportunity for wordplay like "Continuing to march to the beat of a digital-first drum(stick)" or "Delivering deep-fried goodness to every channel."

Takeaway: Inject humor into your case study if there's room for it and if it fits your brand. 

12. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Intuit and Twilio

Twilio does an excellent job of delivering achievements at the very beginning of the case study and going into detail in this two-minute read. While there aren't many graphics, the way quotes from the Intuit team are implemented adds a certain flair to the study and breaks up the sections nicely.

It's simple, concise, and manages to fit a lot of information in easily digestible sections.

Takeaway: Make sure each section is long enough to inform but brief enough to avoid boring readers. Break down information for each section, and don't go into so much detail that you lose the reader halfway through.

13. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Spotify and Salesforce

Salesforce created a video that accurately summarizes the key points of the case study. Beyond that, the page itself is very light on content, and sections are as short as one paragraph.

I especially like how information is broken down into "What you need to know," "Why it matters," and "What the difference looks like." I'm not ashamed of being spoon-fed information. When it's structured so well and so simply, it makes for an entertaining read.

14. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Benchling and Airtable

Benchling is an impressive entity in its own right. Biotech R&D and health care nuances go right over my head. But the research and digging I've been doing in the name of these burritos (case studies) revealed that these products are immensely complex. 

And that's precisely why this case study deserves a read—it succeeds at explaining a complex project that readers outside the industry wouldn't know much about.

Takeaway: Simplify complex information, and walk readers through the company's operations and how your business helped streamline them.

15. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Chipotle and Hubble

The concision of this case study is refreshing. It features two sections—the challenge and the solution—all in 316 words. This goes to show that your case study doesn't necessarily need to be a four-figure investment with video shoots and studio time. 

Sometimes, the message is simple and short enough to convey in a handful of paragraphs.

Takeaway: Consider what you should include instead of what you can include. Assess the time, resources, and effort you're able and willing to invest in a case study, and choose which elements you want to include from there.

16. .css-yjptlz-Link{all:unset;box-sizing:border-box;-webkit-text-decoration:underline;text-decoration:underline;cursor:pointer;-webkit-transition:all 300ms ease-in-out;transition:all 300ms ease-in-out;outline-offset:1px;-webkit-text-fill-color:currentColor;outline:1px solid transparent;}.css-yjptlz-Link[data-color='ocean']{color:#3d4592;}.css-yjptlz-Link[data-color='ocean']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='ocean']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='white']{color:#fffdf9;}.css-yjptlz-Link[data-color='white']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='white']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-color='primary']{color:#3d4592;}.css-yjptlz-Link[data-color='primary']:hover{color:#2b2358;}.css-yjptlz-Link[data-color='primary']:focus{color:#3d4592;outline-color:#3d4592;}.css-yjptlz-Link[data-color='secondary']{color:#fffdf9;}.css-yjptlz-Link[data-color='secondary']:hover{color:#a8a5a0;}.css-yjptlz-Link[data-color='secondary']:focus{color:#fffdf9;outline-color:#fffdf9;}.css-yjptlz-Link[data-weight='inherit']{font-weight:inherit;}.css-yjptlz-Link[data-weight='normal']{font-weight:400;}.css-yjptlz-Link[data-weight='bold']{font-weight:700;} Hudl and Zapier

I may be biased, but I'm a big fan of seeing metrics and achievements represented in branded graphics. It can be a jarring experience to navigate a website, then visit a case study page and feel as though you've gone to a completely different website.

The case study is essentially the summary, and the blog article is the detailed analysis that provides context beyond X achievement or Y goal.

Takeaway: Keep your case study concise and informative. Create other resources to provide context under your blog, media or press, and product pages.

3 case study templates

Now that you've had your fill of case studies (if that's possible), I've got just what you need: an infinite number of case studies, which you can create yourself with these case study templates.

Case study template 1

If you've got a quick hit of stats you want to show off, try this template. The opening section gives space for a short summary and three visually appealing stats you can highlight, followed by a headline and body where you can break the case study down more thoroughly. This one's pretty simple, with only sections for solutions and results, but you can easily continue the formatting to add more sections as needed.

Case study template 2

For a case study template with a little more detail, use this one. Opening with a striking cover page for a quick overview, this one goes on to include context, stakeholders, challenges, multiple quote callouts, and quick-hit stats. 

Case study template 3

Whether you want a little structural variation or just like a nice dark green, this template has similar components to the last template but is designed to help tell a story. Move from the client overview through a description of your company before getting to the details of how you fixed said company's problems.

Tips for writing a case study

Examples are all well and good, but you don't learn how to make a burrito just by watching tutorials on YouTube without knowing what any of the ingredients are. You could , but it probably wouldn't be all that good.

Have an objective: Define your objective by identifying the challenge, solution, and results. Assess your work with the client and focus on the most prominent wins. You're speaking to multiple businesses and industries through the case study, so make sure you know what you want to say to them.

Focus on persuasive data: Growth percentages and measurable results are your best friends. Extract your most compelling data and highlight it in your case study.

Use eye-grabbing graphics: Branded design goes a long way in accurately representing your brand and retaining readers as they review the study. Leverage unique and eye-catching graphics to keep readers engaged. 

Simplify data presentation: Some industries are more complex than others, and sometimes, data can be difficult to understand at a glance. Make sure you present your data in the simplest way possible. Make it concise, informative, and easy to understand.

Use automation to drive results for your case study

A case study example is a source of inspiration you can leverage to determine how to best position your brand's work. Find your unique angle, and refine it over time to help your business stand out. Ask anyone: the best burrito in town doesn't just appear at the number one spot. They find their angle (usually the house sauce) and leverage it to stand out.

Case study FAQ

Got your case study template? Great—it's time to gather the team for an awkward semi-vague data collection task. While you do that, here are some case study quick answers for you to skim through while you contemplate what to call your team meeting.

What is an example of a case study?

An example of a case study is when a software company analyzes its results from a client project and creates a webpage, presentation, or document that focuses on high-level results, challenges, and solutions in an attempt to showcase effectiveness and promote the software.

How do you write a case study?

To write a good case study, you should have an objective, identify persuasive and compelling data, leverage graphics, and simplify data. Case studies typically include an analysis of the challenge, solution, and results of the partnership.

What is the format of a case study?

While case studies don't have a set format, they're often portrayed as reports or essays that inform readers about the partnership and its results. 

Related reading:

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Hachem Ramki

Hachem is a writer and digital marketer from Montreal. After graduating with a degree in English, Hachem spent seven years traveling around the world before moving to Canada. When he's not writing, he enjoys Basketball, Dungeons and Dragons, and playing music for friends and family.

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Case Analysis on V. Subramaniam Vs.Rajesh Raghuvandra Rao

• Whether sub-section 2a of section 69 inserted by the Maharashtra amendment violates article 300a of the constitution of India?
• Whether sub-section 2A of Section 69 inserted by the Maharashtra Amendment violates Article 14 of the Constitution of India?
• Whether sub-section 2A of Section 69 inserted by the Maharashtra Amendment violates Article 19(1) (g) of the Constitution of India?
• Code of Civil Procedure, 1908 (CPC) - Section 113.
• Constitution of India - Article 14, Article 19, Article 19(1), Article 19(1) (g), Article 300A.
• Indian Partnership Act, 1932 - Section 69, Section 69(1), Section 69(3).

The Section 69(1) & (2) of the Partnership Act[3] originally read as follows:

69. effect of non-registration..

• No suit to enforce a right arising from a contract or conferred by this Act shall be instituted in any court by or on behalf of any person suing as a partner in a firm against the firm or any person alleged to be or to have been a partner in the firm unless the firm is registered and the person suing is or has been shown in the Register of Firms as a partner in the firm:
• No suit to enforce a right arising from a contract shall be instituted in any court by or on behalf of a firm against any third party unless the firm is registered and the persons suing are or have been shown in the Register of firms as partners in the firms.

The Sub-section 2A which was introduced by the Maharashtra Amendment 1984 states as follows:

The original sub-section (3)(a) of section 69 in the partnership act read as follows:, 19. protection of certain rights regarding freedom of speech etc.

• to freedom of speech and expression;
• to assemble peaceably and without arms;
• to form associations or unions;
• to move freely throughout the territory of India;
• to reside and settle in any part of the territory of India; and
• to practice any profession, or to carry on any occupation, trade or business

(6) Nothing in sub clause (g) of the said clause shall affect the operation of any existing law in so far as it imposes, or prevent the State from making any law imposing, in the interests of the general public, reasonable restrictions on the exercise of the right conferred by the said sub clause, and, in particular, nothing in the said sub clause shall affect the operation of any existing law in so far as it relates to, or prevent the State from making any law relating to:

• the professional or technical qualifications necessary for practising any profession or carrying on any occupation, trade or business, or
• the carrying on by the State, or by a corporation owned or controlled by the State, of any trade, business, industry or service, whether to the exclusion, complete or partial, of citizens or otherwise
• Oanali Ismalji Sadikot v. State of Gujarat and Ors[17];
• Bijay Ku. And Ors. Vs. State of Orissa[18],
• Ezra Victor Aboody vs. H. Dhanrajgir Estate Pvt. Ltd[19] and many more.
• Mulla,The Indian Partnership Act(10 edition) 2012.
• Indian Partnership Act,1932
• Section 69,Indian Partnership Act,1932.
• Indian Partnership Act,1932.
• Article 300, Constitution of India.
• Maneka Gandhi v. Union of India and Anr. [1978]2SCR621
• Chiranjit Lal Chowdhuri v. Union of India: [1950]1SCR869
• Ananda Behera v. State of Orissa: [1955]2SCR919
• Virendra Singh v. State of U.P.: [1955]1SCR415
• Vajrapuri Naidu, N. v. New Theatres, Carnatic Talkies Ltd. 1959)2MLJ469
• Article 14, Constitution of India.
• Article 19, Constitution of India.
• Chintamanrao and Anr. v. The State of Madhya Pradesh [1950]1SCR759
• M.C.V.S. Arunachala Nadar v. State of Madras and Ors.: AIR1959SC300
• Jagdish Chandra Gupta v. Kajaria Traders (India) Ltd.: [1964]8SCR50
• Oanali Ismalji Sadikot v. State of Gujarat and Ors ,Special Criminal Application No. 421 of 2007
• Bijay Ku. And Ors. Vs. State of Orissa,WP No. 9251 of 2009.
• Ezra Victor Aboody vs. H. Dhanrajgir Estate Pvt. Ltd,AA no. 4 of 2007.
• Tube Investments of India Limited and Ors.vs. T Assistant Commissioner of Income Tax and Ors, Tax case 249 of 2006.

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Preparation of Journal, Ledger, Trial balance and Financial Statements of a partnership firm on the basis of a case study- 15 Transactions

Table of Contents

Preparation of Journal, Ledger, Trial balance, and Financial Statements of a partnership firm on the basis of a case study: 

• Partnership Deed
• 15 transactions
• Journal Entries
• Trial Balance
• Trading and Profit and Loss Account
• Profit and Loss Appropriation
• Partner’s Capital Account
• Balance Sheet

Partnership Deed:

A partnership Deed is a written agreement among the partners for managing the affairs of a partnership firm Business.

Definition of partnership Deed

‘ Partnership Deed’ is a written statement (Document) that contains the terms and conditions governing the partnership firm’s business.

Every firm can frame its own partnership deed in which the objective of the partnership business, the contribution of capital by each partner, the ratio in which the profits and the losses will be shared by the partners, rights, duties, and liabilities of the partners are stated in detail. It helps in settling up the disputes arising among the partners during the general conduct of partnership business.

Read in Hindi :  साझेदारी विलेख/ संलेख

Financial Statements of a partnership firm on the basis of a case study

Key points of Definition of partnership Deed

• Partnership Deed is an agreement.
• It contains terms and Conditions of the agreement.
• Partnership Deed contains the objective of partnership business.
• It includes agreement on profit sharing ratio.
• It contains the rights, duties, and liabilities of the partners.
• A written form is called ‘partnership deed’
• Partnership Deed is also called ‘ Articles of Partnership’
• It can be oral or written but, writing is considered good.

Also Read: 20 transactions with their Journal Entries, Ledger and Trial balance

Main Contents of Partnership Deed

(i) Name and address of the partnership firm.

(ii) Nature and objectives of the business.

(iii) Name and address of each partner.

(iv) Ratio in which profits and Losses is to be shared.

(v) Capital contribution by each partner.

(vi) Rate of Interest on capital if allowed.

(vii) Salary, bonus, commission or any other remuneration to partners, if allowed.

(viii) Rate of interest on loans and advances by a partner to the firm.

(ix) Drawings of partners and rate of interest charged on drawing.

(x) Method of valuation of goodwill

(xi) Settlement of disputes by arbitration (Mediation);

(xii) Settlement of accounts at the time of retirement or death of a partner.

(xiii) Circumstances (situation or condition) in which the firm can be dissolved.

(xiv) Settlement of accounts at the time of dissolution of a firm.

(xv) Admission of a new partner.

(xvi) revaluation of assets and  liabilities on the reconstitution of the partnership i.e. on the  admission, retirement or death of a partner;

(xvii) Rights, duties and liabilities of the partners

(xviii) Bank Account Operation.

(xix) Accounting period.

(xx)Period of Partnership (If any)

(xxi) Retirement of a Partner.

(xxii) Any other matter relating to the conduct of business.

Normally, the partnership deed covers all matters affecting the relationship of partners amongst themselves. However, if there is no express agreement on certain matters, the provisions of the Indian Partnership Act, 1932 section (13b) shall apply.

Also Read :  Meaning and advantages of Double Entry System

Accounting rules applicable in the absence of Partnership deed

Provisions of the indian partnership act, 1932 are applied ( section 13 b).

• Profit sharing Ratio: Profits and losses would be shared equally among partners.
• Interest on capital : No interest on capital would be allowed to partners. If there is an agreement to allow interest on capital it is to be allowed only in case of profits.
• Interest on drawings: No interest on drawings would be charged from partners drawing.
• Salary, Bonus, Commission: No salary or commission and bonus and any other remuneration are to be allowed to partners.
• Interest on Loan: If a partner has provided any Loan to the firm, he would be paid Interest at the rate of 6% p.a. This interest on the loan is a charge against profits i.e. it is to be allowed even if there are losses to the firm.
• Admission of a new partner: A new Partner can be admitted only with the consent of all the existing (old) partners.
• Right to participate in the business: Each partner has a right to participate in the proceedings of the business.
• Inspection of the accounts of the firm: Each partner has the right to inspect the accounts of the firm and can have a copy of the same.

       Note: Any of the above provisions can be changed by the partners after an agreement.

Mr. Mohit and Mr. Mayank entered into a partnership business and decided to sell computers. Their  Partnership Deed  is as follows.

• Name of the Firm:  Mohit & Brothers
• Name of the partners: Mohit and Mayank
• Capital Contribution: Mohit will contribute ₹10,00,000. Mayank will contribute ₹10,00,000.
• Profit sharing Ratio:  They decided to share profits and losses equally.
• Interest on Capital:  Interest is to be allowed on capital @ 5% p.a.
• Interest on Drawing:  Interest on drawing is to be charged @ 10% p.a.
• Salary to Partner:  No salary allowed.
• Commission/Bonus:  Mohit is entitled to a commission of ₹20,000 p.m.
• Each partner can take part in the management and conduct of business.

15 Transactions:

Admission of a partner-Important Questions-2

Journal Entries:

Trial Balance :

Trading and Profit&Loss Account:

Profit and loss Appropriation Account

Profit and Loss  Appropriation Account:

Journal Entries (For Appropriation)

Note: From 1st March to 31st March, One Month of Interest will be calculated on the Capital Of Mohit and Rachit:

Mohit’s Interest on Capital= 10,00,000X5/100X1/12 = 4,166.66 Or 4,167 Rachit’s Interest on Capital= 10,00,000X5/100X1/12 = 4,166.66 Or 4,167

Format of Profit and loss Appropriation Account

Partner’s Capital Account:

Balance Sheet:

Admission of a partner-Important Questions-1

Important questions of fundamentals of partnership-3

Hidden Goodwill at the time of Admission of A New Partner

Important questions of fundamentals of partnership

Important questions of fundamentals of partnership-2

Goodwill questions for practice Class 12 ISC & CBSE

Important questions of fundamentals of partnership-5

ACCOUNTING TREATMENT OF GOODWILL AT THE TIME OF ADMISSION OF A NEW PARTNER

Admission of a partner-Important Questions-3

Admission of a partner-Important Questions-5

Admission of a partner-Important Questions-4

22 thoughts on “Preparation of Journal, Ledger, Trial balance and Financial Statements of a partnership firm on the basis of a case study- 15 Transactions”

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Home » Blog » Case Studies on Computation of Capital Gains on Dissolution or Reconstitution of a Partnership Firm

Case Studies on Computation of Capital Gains on Dissolution or Reconstitution of a Partnership Firm

• Blog | Income Tax |
• 14 Min Read
• Last Updated on 12 July, 2021

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Topics covered in this article are as follows: 1. Introduction 2. Insertion of New Rule 3. Essential conditions to claim deduction under Section 48(iii) 4. Computation of deduction under Section 48(iii) 5. Case Studies

1. Introduction

Where a partner receives any amount or property on dissolution or reconstitution of the firm, the income-tax implications in the hands of the partner and the firm have been completely overhauled by the Finance Act, 2021. Section 9B has been inserted, and Section 45(4) has been amended by the Finance Act, 2021.

Section 9B deals with the taxability of the income arising to the firm on the transfer of any capital asset or stock to a partner in connection with dissolution or reconstitution. Section 45(4) deals with the income arising to a partner on receipt of money or capital asset in connection with the reconstitution of the firm. The income arising to partner from such receipt is to be computed by reducing the capital balance in his Account from the aggregate of the fair Market value of assets and money received on reconstitution. The partner’s capital balance is to be computed without considering the increase in his capital account due to revaluation of any asset or due to recognition of self-generated goodwill or any other self-generated asset by the firm. As the revaluation gain is being reduced from the partner’s capital account while computing capital gain under section 45(4), the revaluation gain attributable to assets that are not transferred to the partner at the time reconstitution is also getting taxed in the hands of the firm. This would result in double taxation when the firm transfers its remaining asset in the future. To remove the impact of such double taxation, the Finance Act, 2021, has amended Section 48. This section allows certain deductions from the full value consideration of a capital asset while computing capital gain, namely, cost of acquisition, cost of improvement, and expenditure incurred in connection with the transfer.

An additional deduction has been allowed under Section 48(iii) in respect of the capital gains charged to tax under section 45(4), which is attributable to the capital asset remaining with the firm. In other words, a portion of the capital gains so taxed under Section 45(4) shall be reduced from the full value of consideration of the capital asset remained with the firm after reconstitution. The CBDT was empowered to prescribe the method of such attribution.

2. Insertion of New Rule

In exercise of such power, CBDT has inserted a new Rule 8AB to provide that where the amount is chargeable to tax as income of partnership firm under Section 45(4), the firm shall attribute such amount to capital asset remaining with it in the following manner:

( a ) Where the amount chargeable to tax under Section 45(4) relates to revaluation of any capital asset or valuation of a self-generated asset or self-generated goodwill of the firm, the amount attributable to the capital asset remaining with it shall be the amount which bears to the amount charged under Section 45(4) in the same proportion as the increase in, or recognition of, the value of that asset because of revaluation or valuation bears to the aggregate of increase in, or recognition of, the value of all assets because of the revaluation or valuation; or

( b ) Where the amount chargeable to tax under Section 45(4) does not relate to the revaluation of any capital asset or valuation of a self-generated asset or self-generated goodwill of the firm, or relate only to the capital asset received by the partner from the firm, the amount charged to tax under Section 45(4) shall not be attributed to any capital asset for the purposes of Section 48(iii).

The CBDT has also clarified that Rule 8AB is also applicable to the capital assets forming part of a block of assets. The partnership firm is required to furnish the details of the amount attributed to the capital asset remaining with it in Form No. 5C.

Also Read: All About ‘Dissolution and Reconstitution Tax’ on Partnership Firm

3. Essential conditions to claim deduction under Section 48(iii)

The deduction under Section 48(iii) is allowed if the following conditions are satisfied:

(a) There should be a reconstitution of the partnership firm;

(b) Capital asset or money or both should be given to the partner;

(c)  Capital gain is computed and taxed in the hands of the firm under Section 45(4); and

(d)  The book value (or historical value or WDV) of atleast one of the capital asset remaining with the firm after such reconstitution should be less than fair market value. It also includes the valuation of a self-generated asset.

In case of dissolution, provisions of Section 45(4) are not applicable, so the applicability of section 48(iii) does not arise. Section 48(iii) will come in force in case of reconstitution only.

One of the essential conditions to claim deduction under Section 48(iii) is that the asset should be revalued on reconstitution. These assets can be classified into two groups – assets given to the partner and assets remaining with the firm. Following four scenarios may arise on reconstitution of the firm:

(a)  None of the assets are revalued;

(b)  Only assets given to the partner are revalued;

(c)  Only assets remaining with the firm are revalued; and

(d)  Both the assets are revalued.

Rule 8AB provides that if the amount chargeable to tax under Section 45(4) does not relate to the revaluation of any capital asset or relate only to the capital asset received by the partner from it, the amount charged to tax under Section 45(4) shall not be attributed to any capital asset for the purposes of Section 48(iii). Thus, no adjustment shall be made in the scenario (a) and (b) mentioned above. The adjustment in the remaining two scenarios shall be made as per the below provision.

4. Computation of deduction under Section 48(iii)

On the reconstitution of a partnership firm, both Section 9B and Section 45(4) apply. To compute the deduction under Section 48(iii), Section 9B shall be applied first and then Section 45(4).

Section 9B deals with the taxability of income arising in the firm’s hands due to deemed transfer of a capital asset or stock in trade on reconstitution. The income arising on such deemed transfer shall be credited to the partners’ capital account. After such adjustment, the balance in the capital account will be considered for computation of taxable income under Section 45(4). Thus, in case of reconstitution, these provisions shall apply in the following sequence:

Step 1: Determine the capital gains or business income under Section 9B.

Step 2:   Compute the partnership firm’s total income, including income computed in the above step on the date of reconstitution.

Step 3 : Compute tax on total income computed in the above step.

Step 4 : Compute net income ( Step 2 – Step 3 )

Step 5 : Credit the net income computed in the above step to the partner’s capital account in their profit sharing ratio.

Step 6 : Compute the amount of capital gains taxable under Section 45(4).

Step 7 : Attribute the amount taxable under Section 45(4) to the assets remaining with the firm.

Step 8 : The attribution of capital gain computed in the above step shall be made as per the following formula:

To determine the period of holding under Step 6 , Rule 8AA has been amended to provide that the capital gains or part of it shall be deemed to be from the transfer of short-term capital asset if it is attributed to:

(a) Capital asset  which  is  short  term  capital  asset  at  the  time  of  taxation  of  amount  under  Section 45(4); or

(b)  Capital asset forming part of a block of asset; or

(c)  Capital asset being a self-generated asset and self-generated goodwill as defined in Section 45(4).

However, such capital gains or part of it shall be deemed to be long-term if it is attributed to a capital asset being transferred that is not covered above and is a long-term capital asset at the time of taxation of amount under Section 45(4).

As multiple capital assets (both long-term and short-term) could be given to the partners on reconstitution, the rule does not provide any guidance on the ultimate nature of the resultant capital gains. In such a situation, resultant capital gains can be bifurcated into short-term and long-term in proportion to the full value of consideration of each such asset (i.e., FMV on the date of reconstitution). However, clarity in this regard should be sought from the CBDT.

5. Case Studies

A, B, C, and Dare equal partners in a partnership firm. Each having a capital balance of Rs. 10 lakhs. A decides to retire from the firm on 1 st April. At the time of his retirement, Firm had the following assets:

Situation A:

Firm revalued its land and building at Rs. 50 lakhs and Rs. 35 lakhs respectively. The firm gives Rs. 10 lakhs and land to Mr. A. Such land was acquired by the firm 3 years ago.

Taxability under Section 9B

Taxability under Section 45(4)

* Since the capital gains are attributable to the land, which is a long-term capital asset, the nature of capital gains would be long-term by virtue of Rule 8AA.

Since the firm has revalued building in addition to land, Sub-rule (2) of Rule 8AB would be applicable, and entire capital gains of Rs. 48 lakhs would be attributable to the building. The firm shall furnish the details of such attribution electronically in Form No. 5C.

Situation B:

Firm revalued its land and building at Rs. 50 lakhs and Rs. 35 lakhs respectively. The firm gives both land and building to Mr. A. The land was acquired 3 years ago, and the building was acquired 6 months ago.

Note: Since the capital assets received by a specified person are both short-term and long-term capital asset, the capital gains is bifurcated into short-term and long-term gains on the basis of FMV of the assets.

Since the amount chargeable under Section 45(4)relate only to the capital asset received by the partner from the firm, the amount charged to tax under Section 45(4) shall not be attributed to any capital asset by virtue of sub-rule (3) of Rule 8AB. The specified entity shall not be required to file Form No. 5C.

X, Y, and Zare equal partners in a partnership firm XYZ. Each was having a capital balance of Rs. 20 lakhs. X decides to retire from the firm. At the time of his retirement, XYZ had the following assets and liabilities:

XYZ revalued its land and building at Rs. 50 lakhs and Rs. 35 lakhs respectively. The firm decides to give Rs. 10 lakhs and land to Mr. X. Further, all debtors and creditors are also transferred to Mr. X. Such land was acquired by the firm 3 years ago.

Capital Account Balance of Mr. X at the time of reconstitution

Since the firm has revalued building in addition to land, Sub-rule (2) of Rule 8AB would be applicable, and entire capital gains of Rs. 32.33 lakhs would be attributable to a building. The firm shall furnish the details of such attribution electronically in Form No. 5C.

XYZ revalued its land, building and machinery at Rs. 50 lakhs, Rs. 35 lakhs and Rs. 10 lakhs respectively. The firm decides to give Mr. X Rs. 10 lakhs in addition to the land. Such land was acquired by the firm 3 years ago.

The firm has revalued building and machinery in addition to the transferred asset. However, no attribution shall be made to the value of machinery as there is a devaluation, and the rule provides that attribution is to be made in the proportion of the increase in the value of the asset. Thus, Sub-rule (2) of Rule 8AB would be applicable, and entire capital gains of Rs. 37.33 lakhs would be attributable to the building. The firm shall furnish the details of such attribution electronically in Form No. 5C.

X, Y, and Z are equal partners in a partnership firm XYZ. Each partner is having a capital balance of Rs. 20 lakhs. X decides to retire from the firm. At the time of his retirement, XYZ has the following assets and liabilities:

XYZ revalued its land and building at fair market value of Rs. 50 lakhs and Rs. 35 lakhs respectively. The firm gives Rs. 10 lakhs and land to Mr. X. Such land was acquired by the firm 3 years ago. Stamp Duty of land was Rs. 60 lakhs.

Note : Section 9B provides that fair market value of the capital asset on the date of its receipt by partner shall be deemed to be the full value of the consideration received or accruing as a result of deemed transfer of the capital asset by firm. Section 50C provides that where consideration received or accruing on account of transfer of land or building is less than the value adopted by stamp value, the value so adopted is deemed to be the full value of consideration received or accruing for the purposes of computing capital gain. Both the provisions create a deeming fiction for determination of full value of consideration.

Similar issue, in the context of Section 45(3), was addressed by the Mumbai ITAT in the case of ACIT v. Amartara Pvt. Ltd [2021] 128 taxmann.com 125 (Mum. -Trib.). The ITAT held that the deeming fiction provided in section 50C cannot be extended to another deeming fiction created by the statute by way of section 45(3). Applying the same principles, it would be reasonable to conclude that Section 9B being a specific provision will prevail over the general provisions of Section 50C. Thus, the stamp duty value of immovable property shall be ignored for the determination of the full value of consideration under Section 9B.

Since the firm has revalued building in addition to land, Sub-rule (2) of Rule 8AB would be applicable, and entire capital gains of Rs. 37.33 lakhs would be attributable to the building. The firm shall furnish the details of such attribution electronically in Form No. 5C.

A, B, C, and D are equal partners in a partnership Firm. Each was having a capital balance of Rs. 30 lakhs. A decides to retire from the firm on 01-07-2021. At the time of his retirement, firm has the following assets:

Firm revalued its land-X, land-Y and building at Rs. 50 lakhs, Rs. 60 lakhs and Rs. 85 lakhs respectively. The firm gives Rs. 10 lakhs and land-X to Mr. A. Both the lands were acquired by the firm 3 years ago. Profits earned by firm (net of expenses and tax) till 30-06-2021 was Rs. 4 lakhs.

* Since the capital gains are attributable to the land, which is a long-term capital asset, the nature of capital gains would be long-term in accordance with the provisions of Rule 8AA.

Since the firm has revalued land-Y and building in addition to land-X, Sub-rule (2) of Rule 8AB would be applicable, and entire capital gains of Rs. 27 lakhs would be attributable to the land-Y and building in proportion to the revaluation gain.

Assume in Example 5 above, firm transfers land-Y and building on 31-03-2021 for Rs. 65 lakhs and 95 lakhs respectively.

Attribution of amount chargeable under Section 45(4)

Taxability on subsequent transfer of building

Since block ceases to exist, Rs. 12 lakhs would be chargeable to tax in the hands of firm as short-term capital gains at the rate of 30%.

Taxability on subsequent transfer of land-Y

Since such land was acquired 3 years ago, resultant capital gains of Rs. 6 lakhs would be chargeable to tax in the hands of the firm as long-term capital gains at the rate of 20%.

Also Read: Computation of Capital Gains

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4 thoughts on “Case Studies on Computation of Capital Gains on Dissolution or Reconstitution of a Partnership Firm”

I needed to thank you for this excellent read!!

Furniture and fixure, machinery and computer transfer to partner in a partnership firm when firm is dosolve, Capital gain arise or not

we have a registered partnership firm of 4 partners bought a land of 1 acre in Govt industrial estate as we all are senior citizens want to sell the property by dividing the land equal two parts. Two partners want retain half portion of land 20 Gunthas and sell half portion 20 Gunthas. what is the tax liability ,as capital gains and can half portion be retained by paying the consideration to 2 retiring partners. are we suppose to pay income tax even after paying capital gain tax on distribution within us

Hi Mr. Vinayak, your query is related to computation of capital gain on reconsitution of firm. At Practice, we have summaried all the legal concept on the taxability of reconsitution of firm. Kindly visit the link and read the document by activating 7 days free trial. https://bit.ly/3yffiaj

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Case Study Questions Chapter 2 Accounting for Partnership Firms – Basic Concepts

Students can read the Case Study questions given below for Accounting for Partnership Firms – Basic Concepts Class 12 Accountancy. All Accounting for Partnership Firms – Basic Concepts Class 12 Notes and questions with solutions have been prepared based on the latest syllabus and examination guidelines issued by CBSE, NCERT and KVS. You should read all Case Study Questions provided by us and the Class 12 Accountancy Case Study Questions provided for all chapters to get better marks in examinations.

Case Study Questions of Accounting for Partnership Firms – Basic Concepts Class 12

Read the following information carefully and answer the questions that follow: X and Y are partners in 3:2. Their capital balances as on 1st April 2020 amounting to ₹2,00,000 each. On 1st February, 2021, X contributed an additional capital of ₹1,00,000. Following are the terms of deed: a) Interest on capital @ 6% per annum b) Interest on drawings @ 8% per annum c) Salary to X ₹1500 per month d) Commission to Y @10% on net profit after charging interest on capital, salary and his commission. Drawings of the partners were ₹20,000 and ₹30,000 respectively during the year. Net profit earned by the firm was ₹2,08,000.

Choose the correct option based on the above information: Question. What is the amount of Interest on capitals of X and Y: a) ₹12,000 each b) ₹12,000 to X and ₹ ₹13,000 to Y c) ₹13,000 to X and ₹12,000 to Y d) None of the above.

Question. What is X’s share in the net divisible profit? a) ₹ 124400 b) ₹ 83600 c) ₹ 91200 d) ₹ 60800

Question. What is the amount of interest on drawings of X and Y: a) ₹ 1200 and ₹ 1800 respectively b) ₹ 800 and ₹ 1200 respectively c) ₹ 1200 and ₹ 800 respectively d) ₹ 1600 ₹ 2400 respectively

Question. What is the amount of commission payable to Y? a) ₹ 15000 b) ₹ 16500 c) ₹ 20800 d) None of these

Question. What will be the closing capital of X after all adjustments? a) ₹ 422200 b) ₹ 401400 c) ₹ 300000 d) ₹ 423000

Read the following information carefully and answer the questions that follow: A, B and C were partners sharing profits in the ratio of 1:2:3. Their fixed capitals on 1st April, 2020 were: A ₹3,00,000; B ₹4,50,000 and C ₹10,00,000. Their partnership deed provided the following: i. A provides his personal office to the firm for business use charging yearly rent of ₹1,50,000. ii. Interest on capitals @8% p.a. and interest on drawings @ 10% p.a. iii. A was allowed a salary @ 10,000 per month. iv. B was allowed a commission of 10% of net profit as shown by Profit and Loss account, after charging such commission. v. C was guaranteed a profit of ₹3,00,000 after making all adjustments. The net profit for the year ended 31st march, 2021 was ₹10,30,000 before making above adjustments. You are informed that A has withdrawn ₹5,000 in the beginning of each month, B has withdrawn ₹5,000 at the end of each month and C has withdrawn ₹ 24,000 in the beginning of each quarter.

Choose the correct option based on the above information:

Question. Net profit for the year is: a) ₹10,30,000 b) ₹11,80,000 c) ₹7,30,000 d) ₹8,80,000

Question. What will be the total interest on drawings? a) ₹24,000 b) ₹12,000 c) ₹36,000 d) 48,000.

Question. What will be the divisible profit? a) ₹5,56,000 b) ₹5,50,000 c) ₹5,52,000 d) ₹5,53,000.

Question. A’s rent will be shown in: a) Profit and loss account b) Profit and Loss Appropriation account c) A’s Capital account d) None of the above

Question.What will be the commission of B? a) ₹8,00,000 b) ₹96,000 c) ₹80,000 d) ₹72,000.

I. Read the given extract and answer the following questions:   Since partnership is the outcome of an agreement, it is essential that there must be some terms and conditions agreed upon by all the partners. Such terms and conditions may be either oral or written. The law does not make it compulsory to have a written agreement. However, in order to avoid all misunderstandings and disputes, it is always the best course to have a written agreement duly signed and registered under the Act. Such a written document which contains the terms of agreement is called ‘Partnership Deed’. In the absence of a partnership deed or verbal agreement, or if the partnership deed is silent on a certain point, various provisions of Partnership Act, 1932 will be applicable. 

Question . In the absence of Partnership Deed, interest on loan of a partner is allowed: (a) at 8% per annum (b) at 6% per annum (c) no interest is allowed (d) at 12% per annum

Question . The Partnership Deed is silent on payment of salary to partners. Amita, a partner, claimed that since shemanages the business, she should get a monthly salary of ` 10,000. Is she entitled for the salary? (a) No (b) Yes (c) Half of the salary (d) Defined salary by law

Question. In the absence of Partnership Deed the profits are divided among the partners: (a) in the ratio of their capital (b) equally (c) in the ratio of time devoted for the firm’s business (d) according to their managerial abilities

Question. If their is a provision for the interest on capital in the partnership deed, it will be allowed only when there is ………….. . (a) Loss (b) Profit (c) Profit of atleast `10,000 (d) Profit of at least `50,000

II. Read the given extract and answer the following questions: Partnership Firm and partners are considered separate from each other. When partners withdraw money from business for their personal use, then the term used for such withdrawal of money is known as Drawings. Since, drawings is a type of loan provided to the partners, and they have to pay interest on the amount withdrawn from the firm, which is known as interest on drawings. 

Question. If the date of drawings of the partners is not given in the question, interest is charged for how much time?  (a) 1 month (b) 3 months (c) 6 months (d) 12 months

Question. In a partnership firm, a partner withdrew `5,000 per month on the first day of every month during theyear for personal expenses. If interest on drawings is charged @ 6% p.a. the interest charged will be: (a) `3,600 (b) `1,950 (c) `1,800 (d) `1,650

Question. Where would you record ‘Interest on Drawings’ when Capitals are fluctuating? (a) Debit side of Partner’s Capital A/c (b) Debit side of Partner’s Current A/c (c) Credit side of Partner’s Current A/c (d) Credit side of Partner’s Capital A/c

Question. How is interest on drawings calculated, if the drawings are made at regular intervals, as on the last dayof each month? (a) Total Drawings ×Rate/100 x 6.5/12 months     b) Total Drawings × Rate/100×6 months/12months (c) Total Drawings × Rate/100×55 months/12months  (d) None of the above

III. Read the given information and answer the following questions:  On 1-4-2021 Jay and Vijay, entered into partnership for supplying Oxygen concentrators to Government schools situated in remote and backward areas. They contributed capitals of `80,000 and `50,000 respectively and agreed to share the profits in the ratio of 3 : 2. The Partnership Deed provided that interest on capital shall be allowed at 9% per annum. During the year the firm earned a profit of `7,800. !!!

Question. What should be the amount of Vijay’s interest on Capital (Blank B)? (a) `4,500 (b) `4,000 (c) `7,200 (d) `3,000

Question. Interest on capital can only be calculated using ……….. . (a) Opening Capital (b) Closing Capital (c) Both (a) and (b) (d) Neither (a) nor (b)

Question. What should be the amount of Jay’s interest on Capital (Blank A)? (a) `4,000 (b) `4,500 (c) `4,800 (d) `7,200

Question. When the profit is less than the amount of interest on capitals, the available profit will be distributed ………….. . (a) equally (b) in the ratio of their capital (c) Both (a) and (b) (d) Neither (a) nor (b)

IV. Read the given information and answer the following questions: A and B are partners in a new start-up providing personal care services to the citizens of a city. A and B are sharing profits and losses in the ratio of 3 : 2. Their capital on 31st March, 2022 after all the adjustments stood at `1,65,500 and `1,27,600 respectively. Profits amounting to `50,000 for the year 2021-22 were distributed after adjusting interest on drawings @ 12% p.a. During the year A withdrew `15,000 at the beginning of every quarter and B withdrew `40,000 during the year. Partnership deed is silent on interest on drawings but provides for interest on Capital @ 5% p.a. Interest on Capital has not been provided. !

Question. What was the balance in their capital accounts on 1st April, 2021? (a) `1,65,500 and `1,27,600 (b) `2,00,000 and `1,50,000 (c) `1,50,000 and `2,00,000 (d) None of the above

Question. What was the amount of interest on Drawings that was charged from A and B? (a) `7,200 and `2,400 (b) `2,400 and `4,500 (c) `4,500 and `2,400 (d) `4,000 and `6,000

Question. Partners’ amount of interest on capital are: (a) `10,000 and `7,500 (b) `15,000 and `7,500 (c) `16,000 and `6,000 (d) None of the above

V. Read the given information and answer the following questions: Nancy, Shweta and Ajay were partners in a firm sharing profits and losses in the ratio of 3 : 3 : 4. Their partnership deed provided for the following: (i) Interest on capital @ 5% p.a. (ii) Interest on drawings @ 12% p.a. (iii) Interest on partners’ loan @ 6% p.a. (iv) Nancy was allowed an annual salary of `4,000; Shweta was allowed a commission of 10% of net profitas shown by Profit & Loss Account and Ajay was guaranteed a profit of `1,50,000 after making all theadjustments as provided in the partnership agreement. Their fixed capitals were Nancy—`5,00,000; Shweta—`8,00,000 and Ajay—`4,00,000. On 1st April, 2021 Shweta extended a loan of `1,00,000 to the firm. The net profit of the firm for the year ended 31st March, 2021 before interest on Shweta’s loan was `3,06,000.    Prepare Profit and Loss Appropriation Account of Nancy, Shweta and Ajay for the year ended 31st March, 2021 and their Current Accounts assuming that Shweta withdrew `5,000 at the end of each month, Nancy withdrew `10,000 at the end of each quarter and Ajay withdrew `40,000 at the end of each half year.

Question. What is each partner’s interest on drawings? (a) `3300, `1800, `2400 (b) `1800, `3300, `2400 (c) `2400, `3600, `4800 (d) None of the above

Question. What should be the amount of profit after adjustments? (a) `1,88,500 (b) `2,10,500 (c) `3,00,000 (d) None of the above

Question. What is the amount of Net Profit? (a) `3,06,000 (b) `3,00,000 (c) `2,00,000 (d) None of the above

Question. Calculate the amount of Ajay’s deficiency? (a) `75,400 (b) `74,600 (c) `85,000 (d) `56,550

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Case Study on LLP Act 2008

XYZ Pvt. Ltd. has converted itself into a Limited Liability Partnership (LLP) on 1.4.2019 and at the time of conversion, all the conditions specified in section 47(xiiib) have been fulfilled. The unabsorbed business loss and depreciation of the company as on the date of conversion were Rs. 40 lakhs and Rs. 27 lakhs respectively. The business profits of the LLP for the previous year 2019-20 were Rs. 75 lakhs. However on 5.9.2020 two partners (who were erstwhile shareholders of XYZ Pvt. Ltd) having in aggregate 51% of the profit sharing in LLP, resigned.

Discuss the tax consequences of the conversion of company into LLP and subsequent resignation of partners.

LET'S FIRST CONSIDER APPLICABLE PROVISIONS

SECTION 47(xiiib) of the Income Tax Act,1961 any transfer of a capital asset or intangible asset by a private company or unlisted public company (hereafter in this clause referred to as the company) to a limited liability partnership or any transfer of a share or shares held in the company by a shareholder as a result of conversion of the company into a limited liability partnership in accordance with the provisions of section 56 or section 57 of the Limited Liability Partnership Act, 2008.

Provided that—

(a) all the assets and liabilities of the company immediately before the conversion become the assets and liabilities of the limited liability partnership; (b) all the shareholders of the company immediately before the conversion become the partners of the limited liability partnership and their capital contribution and profit sharing ratio in the limited liability partnership are in the same proportion as their shareholding in the company on the date of conversion; (c) the shareholders of the company do not receive any consideration or benefit, directly or indirectly, in any form or manner, other than by way of share in profit and capital contribution in the limited liability partnership; (d) the aggregate of the profit sharing ratio of the shareholders of the company in the limited liability partnership shall not be less than fifty per cent. at any time during the period of five years from the date of conversion; (e) the total sales, turnover or gross receipts in business of the company in any of the three previous years preceding the previous year in which the conversion takes place does not exceed sixty lakh rupees; and (f) no amount is paid, either directly or indirectly, to any partner out of balance of accumulated profit standing in the accounts of the company on the date of conversion for a period of three years from the date of conversion.

Explanation.—For the purposes of this clause, the expressions "private company" and "unlisted public company" shall have the meanings respectively assigned to them in the Limited Liability Partnership Act, 2008.

SECTION 56 OF LLP ACT,2008

A private company may convert into a limited liability partnership in accordance with the provisions of this Chapter and the Third Schedule.

SECTION 57 OF LLP ACT,2008

An unlisted public company may convert into a limited liability partnership in accordance with the provisions of this Chapter and the Fourth Schedule.

SECTION 72A(6A) of LLP Act,2008

Carry Forward and Set Off of Accumulated Losses and Unabsorbed Depreciation in case of 'Reorganization of Business' [Section 72A(6) & (6A)]:

Where there has been reorganisation of business, whereby,—

a. a firm is succeeded by a company fulfilling the conditions laid down in clause (xiii) of section 47, or b. a proprietary concern is succeeded by a company fulfilling the conditions laid down in clause (xiv) of section 47, or c. a private company or unlisted company is converted into limited liability partnership

then, the accumulated loss and the unabsorbed depreciation of the predecessor firm or the proprietary concern or a company, as the case may be, shall be deemed to be the loss or allowance for depreciation of the successor company or successor LLP for the purpose of previous year in which business reorganisation was effected.

Business loss will be allowed to be carried forward and set off for fresh 8 years and unabsorbed depreciation can be carried forward and set off indefinitely.

As per section 72A(6A), the LLP would be able to carry forward and set-off the unabsorbed depreciation and business loss of Rs. 40 lakhs and Rs. 27 lakhs, respectively, of XYZ Pvt. Ltd. Since at the time of conversion, all the conditions specified in section 47(xiiib) have been fulfilled. Further, the LLP can set off the unabsorbed depreciation and business loss aggregating to Rs. 67 lakhs against its business profits of Rs. 75 lakhs for A.Y.2020-21.

However, if in any subsequent year, the LLP fails to fulfill any of the conditions mentioned in section 47(xiiib), the business loss or unabsorbed depreciation of the company already set off by the LLP would be deemed to be the income chargeable to tax of the LLP for the year in which it fails to fulfill such conditions.

One of the conditions mentioned in section 47(xiiib) is that the erstwhile shareholders of the company continue to be entitled to receive at least 50% of the profits of the LLP for a period of 5 years from the date of conversion. Since two partners (who were erstwhile shareholders of ABC Pvt. Ltd.) holding in aggregate 51% of the profit-sharing in the LLP have resigned on 5.9.2020, thus the LLP has failed to fulfill this condition.

Therefore, the amount of Rs. 67 lakhs representing unabsorbed depreciation and business losses set-off against profits of the LLP for the A.Y. 2020-21, would deemed to be income of the LLP for the A.Y.2021-22, being the year in which it failed to fulfill the conditions.

DISCLAIMER: The case study presented here is only for sharing knowledge with readers on subject matter. The views are personal and shall not be considered as professional advice. In case of necessity do consult with professionals.

Published by

FCS Deepak Pratap Singh (Manager Compliance -SBI General Insurance Co. Ltd.) Category Corporate Law   Report

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.... (2) The plaintiff's suits were dismissed by him primarily on the ground that the suits were not maintainable, as the plaintiff firm was not registered under section 69 (2) of the indian partnership act . T...from the relative contract of tenancy. It is clear, therefore, that suits for ejectment would be suits of the description contemplated by section 69 (2) of the indian partnership act . (3) We are also of the...three suits for ejectment, which came up to this court in second appeal. The present appeals are directed against decrees of dismissal, passed by chatterji, j. In the above three cases ...

...the Companies Act makes it clear that Part X of the Act does not affect the operation of the Indian Partnership Act . Section 590 states:“Saving and construction of enactments confe...which Chapter VI of the Indian Partnership Act contains besides provisions for the dissolution of partnership are left untouched by Section 590 of the Companies Act , 1956. The cases cited in suppo...wound up by the Court. Admittedly this is not a case of voluntary winding up or winding up subject to the supervision of the Court. Chapter VI of the Indian Partnership Act , 1932 also contains provisions...

...of the provisions of the Indian Partnership Act to the cases arising under llie Income-tax...this section only applies to a continuing unit as understood under the Indian Partnership Act and does not take into its ambit the cases of such, firms as are dissolved and...firms reconstituted within the meaning of Section 187(2) of the Act could under the strict provisions of the Indian Partnership Act be regarded as the successors of the old firms. Sectio...

...whether on the facts and circumstances established in the cases an inference of a partnership firm within the meaning of the Indian Partnership Act , 1932 followed and Section 13 was not attracted...firm. That does not necessarily mean that it is a partnership firm within the meaning of Section 4 of the Indian Partnership Act as indicated in Section 2(k) of the Act . In our view no facts and circumstan...which was used for agricultural purposes, namely, the cultivation of sugarcane etc. The definition section further stated that the word “firm” had the same meaning as in the Indian Partnership Act ...

... Partnership Act , as some cases do, a sub-partner has definite enforceable rights to claim a share in the profits accrued to or received by the partner.11. The decision of..., Calcutta Bench, under Section 66(1) of the Indian Income Tax Act (11 of 1922)(hereinafter called “the Act ”). One of the references (Income Tax Reference No. 20 of 1959) was made at the instance of M/s...Ghanshyamdas and not Murlidhar Himatsingka who must be taken to be acting on behalf of the firm Fatehchand Murlidhar. Mr Sen further urges that the Indian Income Tax Act taxes real income and not notional...

...) of the Act , In these cases , it was held that the definition of partnership in Section 4 of the Indian Partnership Act envisages an agreement between the parties. A min...30(1) and (2) of the Indian Partnership Act , a minor cannot be a partner. He can be admitted to the benefits of the partnership . On attaining majority, if he so elects, he, under Section 30...', 'partner' and ' partnership ' have the meanings respectively assigned to them in the Indian Partnership Act , 1932 (IX of 1932); but the expression 'partner' shall also include...

...language of the English enactment in the important provisions of the Indian Partnership Act with a view to " attract to difficult cases in India the benefits of English...sections 14 and 15 of the Indian Partnership Act relating to partnership property are almost identical in terms with those of Sections 20(1) and Section 21 of the English...on the question of such conversion ; at least, none has been cited at the Bar. The provisions of the Indian Partnership Act , 1932, are based mainly on the...

...unregistered partnership firm, the above prosecution is not sustainable under S. 69(2) of the Indian partnership Act The effect of non-registration of the Partnership Firm under ...of revision petitioner that the prosecution in this case is not sustainable under S. 69(2) of the Indian partnership Act is not acceptable.5. The counsel for...incompetent to give evidence in this case and there is no proper representation of the Partnership Firm. But under the Partnership Act all partners are agents of the Partnership Firm and therefore, every...

...that by itself does not necessarily establish a partnership within the meaning of the Partnership Act , 1932. Accordingly, it seems to us th...4 of the Indian Partnership Act , which is entitled to registration under section 26A of the Indian Income-tax...of the Indian Partnership Act .5. Mr. Subimal Roy, learned counsel appearing for the applicants, raised various points attacking the decision of the Tribunal. Before dealing with...

... Indian commercial men to regard the firm as having some sort of legal entity apart from the partners has been recognised for some purposes in the Indian Partnership Act , 1932. However, i...good since the passing of the Indian Partnership Act , 1932, which recognises a distinct entity for a firm apart 4rom the members composing it. It was also urged that keeping...observed:“It is true that the Indian Partnership Act goes further than the English Partnership Act , 1890, in recognising that a...

...operation of the Indian Partnership Act . Section 590 states Saving and construction of enactments conferring power to wind up partnership , association or company in certain ... 1977 SCC (4) 9 ACT : Companies Act , 1956, Part X, S. 590 vis-a-vis Indian Partnership Act , 1932. for winding up of unregistered companies..., the Court, HELD : The provisions for winding up of the affairs of a firm which Chapter VI of the Indian Partnership Act contains besides provisions for the dissolution of partnership , are left...

...one of the partners, the firm should not stand dissolved. Mr. Kaji is right when he says that the provisions of section 42(c) of the Indian Partnership Act do not require that there must be an agr...the law. Further, section 187 does not say that the relevant provision of the Indian Partnership Act would have no application. Here in the absence of any agreement to the contrary, on the deat...provisions of section 42(c) of the Indian Partnership Act , that a completely new partnership came into being on June 9, 1966, and, therefore, it was a case of succession of one...

...applicable to the instant case. In this connection, it may be mentioned that according to Section 14 of the Indian Partnership Act , property of a firm includes goodwill of the business. Further...the assets of the firm to which the transferring partner is entitled to. It further appears that under proviso to Section 53 of the Indian Partnership Act , in case of dissolution, a partner or his...case, the benefit of partnership given to minors Kiritkumar Chhotalal and Deepak Kumar Chhotalal was a gift under the Gift Tax Act , 1958?”The High Court answered...

...him, it is necessary that partnership firm should be registered as required under Section 69 of the Indian Partnership Act , 1932. 13. Mr. Mehta, has brought to our notice that Sect... Indian Partnership Act is not applicable for supply of signals to the cable operators. 15. In view of our clear findings in various judgements, prima-facie, I am of the view that Section 69 (2... Partnership Expired on 13.6.2012 3. 829 (C) of 2012 Sole Proprietary Expired on 15.7.2012 4. 830 (C) of 2012...

... Partnership Act , 1932. 13. Mr. Mehta, has brought to our notice that Section 69 of the Indian Partnership Act , 1932 is not applicable in these ...Section 69 of the Indian Partnership Act is not applicable for supply of signals to the cable operators. 15. In view of our clear findings in various judgements, prima-facie, I ...boxes wherever the partnership firm has not been registered as according to him, it is necessary that partnership firm should be registered as required under Section 69 of the Indian ...

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The Little-Known Reason Counties Keep Building Bigger Jails: Architecture Firms

All over the country, architecture firms make the case for bigger jails — then get hired to design them.

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Ian Bazur-Persing was in a good place. Mental illness had dogged him for years, but by 2022, the 41-year-old was stable: settled into a sober living community in his hometown of Fort Wayne, Indiana, working for a lawn care company, and meditating regularly. He felt so good, in fact, that he went off his medication.  

Within weeks, he was in a state of psychosis. He and his parents sought assistance from local emergency rooms and the city’s crisis intervention team, but they couldn’t get any real help. On Christmas Eve, armed with an axe and a hunting knife, Bazur-Persing — who’d never before committed a serious crime — performed three robberies in quick succession, walking away with $610, a pair of earbuds, and a Bluetooth speaker.

He landed in the Allen County jail. No one gave him a psychological evaluation to determine his mental health status, and when Bazur-Persing’s parents, mindful of their son’s suicidal tendencies, urged medical personnel to reach out to his longtime provider about medications he might need, they refused.

“It was substandard care,” Ian’s mother, Lori Bazur-Persing, recalled. The crowded facility where her son remained for 75 days pretrial was the opposite of therapeutic. “There are no recreational facilities, no going outside. The lights are on all the time. He said it’s just terrible.”

Allen County is under a federal judge’s order to address overcrowding and poor conditions; three people have died at the jail since October. County commissioners and the sheriff would like to tear it down and build a bigger, more modern detention center with a separate mental health unit — at an estimated cost of $320 million. Some Allen County residents, however, say the current jail could simply be remodeled, with overcrowding and behavioral health issues addressed by policy changes and investments in community services instead.

The Bazur-Persings agree. “What we need is not a bigger jail, it’s a better version of the jail we have,” Tim Bazur-Persing, Ian’s father, said at a public hearing last fall.

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To make the case for the new jail, county officials have repeatedly pointed to a 2022 study they commissioned, which uses three different methodologies and a bevy of graphics to illustrate that Allen County will experience a steadily rising need for jail beds over time. The current facility was designed for 732 incarcerated people and held an average of 700 in 2023; the study predicts that by 2041, the county will need space for roughly 1,500 beds.

The study wasn’t conducted by a prominent criminal justice organization or consulting company. It was done by Elevatus, a Fort Wayne-based architecture firm that has designed jails all over Indiana and in several other states. For counties that are considering expanding their current jail or building a new one, Elevatus produces feasibility studies that usually predict growing incarceration needs. In many cases, Elevatus also wins a contract to draw up the plans for the facility it recommended.

“What we need is not a bigger jail, it’s a better version of the jail we have.”

That’s what happened in Allen County. Four months after Elevatus released its study, the company was hired to design the new jail. If the county’s elected officials approve the project, the firm’s design fees — factored as a percentage of the project’s total cost, as is standard for architecture firms — could be around $10 million. (Elevatus did not respond to The Intercept’s questions, and Allen County’s commissioners declined to comment.)  

Elevatus is far from the only architecture firm creating feasibility studies and needs assessments that recommend substantially larger jails and then designing those buildings. Such blatant conflict of interest is occurring in counties all over the country , particularly in rural and conservative areas where local public safety agencies often operate with little scrutiny. These studies rely on thin data to justify spending millions of dollars in public funds. The most significant consequence, though, is that more people wind up incarcerated. As a common industry refrain goes, “If you build it, they will fill it.”

Projections Always Go Up

In public discourse about incarceration, the country’s 3,100 local jails tend to be eclipsed by prisons. That’s despite the fact that at any given moment in 2022 , roughly a third of people incarcerated in the U.S. were detained in county or city jails. Seventy percent of them had not yet been convicted of any crime. Jails tend to hold people for shorter periods and see many return visitors; between July 2021 and June 2022, jail facilities around the nation recorded 7.3 million admissions.

While prison and big urban jail populations have declined in recent years, those numbers have swelled in more rural counties due to state and federal prisoners being sent to county facilities and an increased use of pretrial detention. Many jails are at capacity or overcrowded (defined as more than 80 percent full) and may be decades old and in serious disrepair.   

Commissioners and other elected officials considering expansion frequently turn to architecture firms that specialize in detention facilities to predict how many jail beds they’ll need down the line. In some states, the studies are mandated by law, and the companies are viewed as experts. Requests for study proposals rarely preclude the winning firms from later designing the facilities.

Most of the reports include legitimate design products like architectural drawings and space studies. Some also present pages of graphs and charts showing who has been in custody, when, why, and for how long. But the studies rarely analyze the bulk of that data to determine future incarceration trends; instead, most ground their projections solely on past population or incarceration numbers, seemingly undergirded by the maxim that crime will always get worse.

“The projections can be based on really problematic data,” said Beatrice Halbach-Singh, a senior research associate at the Vera Institute of Justice. For example, a feasibility study might take a jail’s population on a single day and extrapolate 30 years into the future. “It’s been shown time and time again that assessments and projections don’t match what actually happens.”

And even when an analysis shows crime or incarceration rates going down, she added, “a study will still recommend bigger facilities. They’ll say they need room to grow.”

That was the case in Genesee County, New York, where the existing 87-bed jail was routinely at or over capacity. In 2018, commissioners hired SMRT Architects and Engineers, out of Portland, Maine, to assess the county’s incarceration needs for the next 20 years. According to the firm’s report , crime had dipped in the past four years, and the county’s population was predicted to decline in the future. Nonetheless, the firm concluded that the jail would require 184 beds by 2042. County commissioners subsequently hired SMRT to design a new $70 million facility at just that size; construction is slated to be completed later this year.

In 2018, the Indiana-based architecture company RQAW wrote a feasibility study recommending that the state’s Vanderburgh County beef up its 540-bed jail with space for 900 to 1,200 additional people. Those numbers — and their $45 million price tag — may have been too much for the small county, which is now building a 158-bed expansion with a different architect.

And in 2022, Minneapolis-based Klein McCarthy Architects created a needs assessment for Cass County, North Dakota, that averaged the results of four methodologies to determine that the 348-bed facility would need to increase to 524 beds to meet the demands of the next 20 years. The report warned, however, “There is no commonly accepted methodology for making inmate population projections.” Klein McCarthy was unanimously selected by county commissioners to design the project, and the $30 million expansion is currently underway.

The report’s seemingly off-the-cuff observation was on target. Despite some architects’ stated rule of thumb that jails need three or four beds for every 1,000 people in the county, there is no formula that can predict future incarceration needs. And the Cass County Commission doesn’t seem to mind that. “Nothing is perfect. I don’t expect accuracy, just get us close,” said Chad Peterson, chair of the Cass County Board of Commissioners and a trained architect. He added that the county considered proposals from other firms, but that Klein McCarthy’s bid had the lowest cost. (Officials in Genesee and Vanderburgh counties did not respond to requests for comment.)

What does predict needs are laws and actions — and those can make the numbers go down as well as up.

“Who’s in jail is a product of the policies and practices of that criminal justice system,” said David Bennett, a consultant for the National Institute of Corrections, or NIC, a wing of the Federal Bureau of Prisons. “There’s no correlation between crime and incarceration rates. Until you examine data and operations, you’re not doing good planning. You’ll just have a bigger, more overcrowded jail.”

“Who’s in jail is a product of the policies and practices of that criminal justice system.”

Bennett has been focused on jail capacity planning since the 1970s and wrote the NIC’s Jail Capacity Planning Guide . The publication explains how to address overcrowding systemically by examining the disparate elements of a county’s criminal justice system that can affect incarceration numbers, including bail requirements, case processing times, diversion options, and sentencing mandates. Just about every local criminal justice system could keep more people out of jail who don’t need to be there, he said.

“With some exceptions, good planning isn’t done by architects,” Bennett said. “They don’t have the background and training. They don’t understand the criminal justice system and its intricacies.” Architects’ solutions to problems tend to be built structures. And if they benefit financially from designing larger jails, recommending that counties shrink them isn’t in their interest.

For county commissioners and sheriffs, there aren’t many alternatives to using architecture firms. The NIC offers free comprehensive jail and justice system assessments, but the service isn’t well known. And only a handful of other consultants around the country perform comprehensive evaluations.

Architects, though, are easy to come by.

Lucrative but Opaque

Firms that design detention facilities, police stations, and courthouses have dubbed themselves the “justice architecture” sector. The companies — some large and well-established, earning eight-figure annual revenues from the work — are all over the country, but the field isn’t particularly competitive. In Indiana, for example, which has been experiencing a major boom in jail construction since 2015, three companies — Elevatus, RQAW, and DLZ — have designed 90 percent of the state’s recent projects.  

While the word “architect” might conjure images of soaring ceilings and big windows, very few of the firms working on jails are creating innovative designs. The work is extremely specialized, but detention facilities tend to be very similar to one another; some companies have prototype jail plans they tweak for different customers.

Nonetheless, the field is profitable. Citizens tend to agree that their county needs a decent, secure jail, but few pay close attention to the public finance tools like bonds and taxes that pay for it. The costs are so giant that differences appear almost meaningless. With payments spread over 30 years, the distinction between a $50 million bond and a $60 million bond can seem trifling.    

It’s also a remarkably opaque sector. Few of the practitioners The Intercept contacted responded, and academics and advocates had little to offer. The American Institute of Architects, the field’s professional association, which runs the Academy of Architecture for Justice , a networking and continuing education committee, declined to comment for this story.    

Detention facilities tend to be very similar to one another; some companies have prototype jail plans they tweak for different customers.

The justice architecture field briefly surfaced in the news in late 2020 after a longtime campaign to limit architects’ involvement in human rights violations finally succeeded. AIA changed its code of ethics to bar members from designing spaces meant for execution or long-term solitary confinement. The organization’s New York chapter went further, calling on its members to refrain from designing any spaces of incarceration. At least one justice architecture firm backed away from the work in response.

The rule change doesn’t appear to be enforced. For example, new jail facilities include spaces for solitary confinement, which is considered torture when it exceeds 15 days. “We don’t have data on how many people are held for 15 days or more, though based on anecdotal information, we know it isn’t unusual,” said Jean Casella, director of Solitary Watch, a group that advocates against solitary confinement. Nonetheless, a majority of principals and lead architects in companies designing detention facilities are AIA members.

Like any other industry, the leaders of justice architecture firms cultivate relationships, sponsor affiliated conferences (“We are proud to continue to be a Badger State Sheriffs’ Association gold sponsor at the Q2 Training Conference” read one company’s Facebook post), and donate politically. In Allen County, both Elevatus and DLZ — the companies as well as their individual leaders — contributed handsomely to the sheriff’s and county commissioners’ campaigns in 2021 and 2022, campaign finance reports reveal.

Some firms now host citizen meetings and create websites touting potential jail development, particularly if the project requires public approval. In Greene County, Ohio, justice architecture giant HDR was paid not only to create a needs assessment, but also to monitor the social media activity of local opponents of a new jail. News of that surveillance later cost HDR the design job, but voters eventually approved the jail anyway.

“If You Build It, They Will Fill It”

Sometimes architects are the cheerleaders for a new, expanded jail and bring the county’s policymakers around. Often, however, elected officials — particularly sheriffs — want something bigger, and the design firms are simply justifying the desired bed increases.  

Maybe the sheriff wants to add mental health and programming facilities to better address the needs of people in custody, a trend that, conveniently for architecture firms, requires substantial new construction. Or perhaps the sheriff is hoping to earn revenue by renting out extra beds to nearby counties or to Immigration and Customs Enforcement, the U.S. Marshals Service, or the federal government. (That may or may not work. Those plans are vulnerable to policy changes and don’t always produce the projected profits .)  

Most of all, local officials likely want to add enough beds so that they don’t have to go through the process again anytime soon. Jail construction can be a Herculean task that takes years, as land acquisitions fall through, bond referendums fail, and county commissioners turn over. Officials reason they might as well add enough space to last another 20 or 30 years.

As the NIC’s Jail Planning guide states, “beds have a tendency to be filled,” in the same way that traffic actually increases when a highway is widened. Law enforcement officials and judges who were forced to seek alternatives for low-level offenders when a facility was full no longer have an incentive to keep people out or shorten their stays when the jail’s capacity expands. In Hancock County, Indiana, after a new jail more than doubled the number of beds available, a headline read, “Hancock County Jail fully open; inmate numbers on the rise.”

Experts like the NIC’s Bennett emphasize that the real way to reduce jail overcrowding is through policy, especially at the local level. Sheriffs have great discretion over how minor infractions are treated, who gets released on their own recognizance, and whether failure-to-appear warrants are called in. Changes like these were implemented during the pandemic, and jail populations dropped precipitously , with little downside .

Researchers agree that behavioral health problems, which are disproportionately experienced by incarcerated individuals, are best addressed in a community setting, not in jail. Treating people who struggle with mental illness or substance abuse elsewhere could radically reduce a jail population. And the expense could be far less than the many millions a new jail costs to design, build, and operate.

In some communities, grassroots coalitions opposing the construction of bigger jails are now scrutinizing architects’ feasibility studies. In California, for example, Decarcerate Sacramento succeeded in pausing an almost $1 billion jail expansion project while officials commissioned a third-party review of a justice architecture firm’s studies. In Berks County, Pennsylvania, another citizen-led group organized residents and forced a yearlong break in talks about a larger jail.

Back in Allen County, Indiana, Help Not Handcuffs is organizing against the jail. “Our stance has been, let’s figure out how to keep the jail where it is. Reduce the population and renovate the jail at a fraction of the cost of the proposed one, saving $200 million of taxpayers’ money,” said Emmanuel Ortiz, the coalition’s coordinator. “Nonviolent offenders, drug problems, people having mental health crises — that’s been a guidepost for our efforts, how to get people out of the jail.”

If reforms like those had been made two years ago, Ian Bazur-Persing may have gotten the mental health treatment he needed. Instead, he’s serving 15 years in an Indiana state prison.

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Introduction.

Focused deterrence is a particularly promising approach for significantly reducing gang, group, and individual criminal behavior. Focused deterrence programs typically bring criminal justice personnel, community members, and social service providers together with individuals at high risk for violence in face-to-face group interventions, usually called “offender notification meetings” or “call-ins” (Kennedy, 2009). A twofold “carrot and stick” message is delivered: We know who you are, and continued violence will not be tolerated. Services and support are available to anyone who wants to take a different path (Kennedy, 2009; Kennedy et al., 2001). After the meeting, program staff engage in direct and repeated communication with participants, enforcement is enhanced for those who continue to engage in crime, and social services are made available to those who express a desire to change (Braga & Weisburd, 2015; Kennedy, 2009; RAND, 2023).

Focused deterrence has been identified through systematic reviews of prior research as a “very promising” strategy to reduce violence and other forms of offending (Braga & Weisburd, 2012; Braga et al., 2018). However, the absence of randomized controlled study designs “continues to be a key weakness in drawing conclusions about focused deterrence programs” (Braga et al., 2018, p. 239). Prior research is also limited in that it has measured program effects on geographic areas rather than on individuals, and the programs themselves may be limited because they engage with groups rather than with individual offenders. The current randomized controlled study helped to fill this gap by evaluating an individualized focused deterrence program operated by the St. Louis Metropolitan Police Department (SLMPD) and the St. Louis office of the Missouri Department of Corrections’ Division of Probation and Parole (MODOC): The St. Louis Police Partnership.

This implementation guide summarizes the basic features of the St. Louis Police Partnership, discusses challenges and lessons learned, and details key steps that must be taken to implement similar programs effectively in other jurisdictions.

Approved for public release. Unlimited distribution.

• Document Number: IRM-2023-U-037274-Final
• Publication Date: 4/1/2024

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Man guilty of killing Eastpointe cousin Zion Foster to be sentenced

Jaylin brazier admitted to throwing foster’s body in dumpster.

Cassidy Johncox , Senior News Editor

DETROIT – A Detroit man found guilty of killing his teenage cousin Zion Foster, who he admitted to throwing in the dumpster in 2022, was scheduled to be sentenced on Monday.

After deliberating for less than an hour on Thursday, May 16, a jury found Jaylin Brazier guilty of second-degree murder and tampering with evidence in connection with the death of Zion Foster , his 17-year-old cousin. Foster went missing from her Eastpointe home in January 2022. Brazier admitted that the two were together during her last moments at his Detroit home, and that he put her body in a dumpster after she died.

Brazier’s sentencing hearing is scheduled for Monday, June 3. He could face life in prison.

The Wayne County Prosecutor’s Office introduced dozens of witnesses during Brazier’s May trial, hoping to prove that Brazier was responsible for Foster’s death and not just her disappearance. The defense didn’t call any witnesses to the stand, but argued that there was no evidence that Brazier was directly responsible for Foster’s death.

Brazier told police that Foster’s breathing became shallow after they smoked marijuana, and that she unexpectedly died. He also confessed to panicking and driving Foster to a dumpster in Highland Park, where he left her body.

Foster’s family reported her missing on Jan. 10, 2022. She was last seen on Jan. 4, 2022, when she was picked up from her Eastpointe home by Brazier.

Police eventually connected Foster’s cellphone with Brazier amid their investigation, leading them to Brazier.

Brazier’s first charges in this case

Within three weeks of Foster’s disappearance, police had arrested Brazier and charged him with lying to police.

Brazier initially told police that hadn’t seen his missing cousin at all, allowing authorities and family members to search for Foster for weeks. Foster’s mother said Brazier even helped search for Foster at that time.

Brazier later told police that he was smoking marijuana with Foster when she suddenly stopped breathing and died. He then admitted that he panicked and threw Foster’s body in a dumpster , but insisted that he wasn’t responsible for her death.

Prosecutors questioned in March 2022 whether Foster was really dead when allegedly thrown into the dumpster. Authorities searched for Foster’s body in a Lenox Township landfill for weeks in 2022, but were unsuccessful and called off the search in October of that year.

---> Court paints picture of how Eastpointe teen Zion Foster disappeared, where her body could be

Brazier was charged with lying to authorities during their investigation. He accepted a plea deal and was sentenced in 2022 with 23 months to 4 years in prison. He was released from prison in 2023 after serving 10 months .

Brazier later charged with murder

Despite Foster’s body never being found, the Wayne County Prosecutor’s Office charged Brazier in June 2023 in connection with Foster’s death. Prosecutor Kym Worthy maintained that there was enough evidence to bring the case against Brazier, despite not having Foster’s body.

After hearing significant evidence at Brazier’s preliminary hearing in August 2023 , a judge ordered Brazier to stand trial on his latest charges.

A jury was selected on Monday , May 6, 2024. Brazier’s trial began the following Tuesday.

Brazier’s attorney Brian Brown insists his client is innocent.

Brazier has already admitted to police that he didn’t think to call 911 when he noticed something was wrong with his cousin the night they were smoking marijuana together. He told police that he was scared and panicked, and not in the right state of mind because of the marijuana, and that he drove her body to a dumpster in Highland Park.

“I don’t know exactly how she passed or what caused her to pass,” Brazier previously said . “I just know one minute, she was cool, she was fine. She laid back for a minute, and next thing I know, she’s just -- she was dead. I don’t know what caused it. I did not cause it, or anything like that. I reacted stupidly off of fear and panic like I’ve never felt before in my life.”

When ordering Brazier to stand trial, Judge Kenneth King in the 36th District Court called Brazier a “sick person,” and asked why the man didn’t call for help for someone he was supposed to love.

A significant amount of evidence was expected to be revealed at Brazier’s trial. Click here to see witness testimony from Brazier’s preliminary hearing last fall.

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About the Author

Cassidy johncox.

Cassidy Johncox is a senior digital news editor covering stories across the spectrum, with a special focus on politics and community issues.

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