Can a partner in partnership firm receive consultancy fees

Dear Friends,

I need your help to know:

Whether a Full Time Partner can receive any fees/charges in his Individual Capacity from Partnership Firm for which he has qulaification and knowledge.

For Ex. Mr. X is a Software Developer and possess IIT Degree. He is a full time partner in XYZ & Asscociates having Partnership Business of Selling Computers and developing Web Portals. Mr. X is also getting Salary from XYZ & Associates. Now XYZ & Associates receives a Contract of Web Portal from ABC Co. for a consideration of Rs. 1 Crore. XYZ & Associates hires some contractual web developer and also asks Mr. X to put his knowledge and Skills in completing the Contract.

Now XYZ & Associates pays fees to all contractually hired web developers and to Mr. X also. So tell me the treatment of Such Fees in the hands of Mr. X. Will it be treated as Income from Business or Profession or it will be treated as Casual Income.

Can the Partnership Firm XYZ & Assciates also seek deductions u/s 43B for the consultancy fees paid to Mr. X?