40b Salary to Partner

in a case where allowed salary calculated as per 40(b) is more than, what is taken by partners. 
is it fine for filling with allowed salary and partners pay more tax for unearned salary and eventually it reflects as their profit.

Case
Allowed salary as per 40B= 52 L
real salary in P/L taken by Partners in FY = 40 L

52 L deducted from Book Profit for LLP taxation and 
52L comes taxable in hands of partner. 12L-tax comes to books as profit,

Is this scenario, normal/fine? Or ITD will disallow this?

Replies (1)
The scenario is normal
you should cross check with partnership deed

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