What are the bases upon which the court relies to establish its jurisdiction over commercial disputes, and what is the legal effect of a partner's acknowledgment of receiving the capital without providing evidence of its disposal?

The court relies, in establishing its jurisdiction over commercial disputes, on the statutory provisions defining its jurisdiction, such as Article (16) of the Commercial Courts Law. Regarding the merits, if a partner acknowledges the validity of the partnership and his receipt of the capital, and fails to provide evidence of its payment or what became of this money, then he is obligated to return it, as the burden of proving his financial exoneration falls upon him.