Before and after profit by partnership firm

Dear Experts.,

FY 2014-15 One of the Partnership Firms Profit as per Books of Accounts after paid remuneration (400,000) in Tally Rs. 89580.

At the time of filing ITR Auditor Disallow/Less the remuneration from Rs. 400,000 to Rs. 389,443 as per his calculation. (Actual Remuneration Rs. 400000 - Allowable Remuneration Rs. 389443 = Balance Rs. 10557).

Also paid the income Tax as Profit Rs. 100137 (89580 + 10557)... But, In my books (Tally) shown the profit Rs. 89580 and I transferred the amount of Rs. 89580 to Two partners Accounts as 50/50...

My Questions are.,

1. The above said adjustments Rs. 89580 are correct or not...? or

2. Can I reverse the excess amount Rs. 10557 from remuneration to PandL account...?

3. If yes., I will show the profit Rs. 100137 in Tally and Transfer the amount equally to Capital Account in FY 2015-16...?

4. How to I manage the Opening balance of Capital Account in FY 2015-16 as 89580 or 100137...?

Please give your solutions. It's urgent for filings...

Thanks in Advance