(1) C is to be mentioned as one of the partners whose investment is confined to the 'technology' being provided by him. It may be better if the "technology" is valued at "X" price and that price is mentioned as C's contribution towards capital of the business.

(2) Since the technology once provided may not be taken out unlike cash investments made by other partners, it may be stipulated in the agreement that C's share in the business losses, if any, shall be confined to his contribution towards technology provided.

The aforesaid two clauses may be appropriately incorporated in the "Partnership Agreement".

in case it is mentioned in the deed of partnership that C would not share the loss, then by no means A and B can compel C to share the losses. but A and B may carry forward the losses to next financial year in order to lower down the profit margins of C. it is better if C plugs all the loopholes.

The partnership deed should clearly mention that C is only for profit.