Applicability of Section 44AD for Partnership Firm

Dear all,

Came across a partnership firm having turnover of 60 lakhs and profit nullifying by way of debiting interest on partners' capital and remuneration to partners in P & L A/c. Are provisions of section 44AD not attracted as presumptive profit is to be considered before aforesaid interest and remuneration to partners?

Thanks!

CA. Sanjeev Kumar