Allowability of Partner

The Partnership Firm is engaged in the trading of goods.For the relevant A.Y. there is no sale or purchase of goods.The opening and closing stock also remains same.The Firm earns interest income from debtors related to business.Whether the income should be treated as Business Income or Income from Other Sources?Also Whether the remuneration to partners is allowable u/s 40(b) or not?As far as interest on capital to Partners is concerned ,it wlll be allowable.But can we claim partner's remuneration since there was no business activity during the relevant A.Y.?Can the Assessing Office take a view that since there was no business activity ,the partners' remuneration should not be allowed?If the matter is covered by any case law,please inform.Thanks in advance.