S5PARTNERSHIPNOTCREATEDBYSTATUSTherelationofpartnershiparisesfromcontractandnotfromstatusandinparticularthemembersofaHinduundividedfamilycarryingonafamilybusinessassuchoraBurmeseBuddhisthusbandandwifecarryingonbusinessassucharenotpartnersinsuchbusiness