Is it permissible for a partner in a commercial enterprise to swear a false oath in court to obtain his due from his partner who manipulated the accounts and concealed the profits?

It is not permissible to swear falsely before a judge, even if it is to obtain a right. Neither dissimulation (tawriya) nor interpretation (ta'wil) is beneficial in this case, for the oath is based on the intention of the one administering the oath (the judge), as the Prophet, peace and blessings be upon him, said: "The oath is based on the intention of the one administering it." This is aimed at preserving rights and preventing their loss.