Can i deduct rental expense from rental income?

A partnership firm which earns its Rental Income, has no Business Income in Statement of total Income.

The firm distributes a fixed part of its rental income to the actual land owners every year which is not shown in its Income & Expenditure Account.

My Question,thus is... Can I deduct the Rental Income so distributed from Statement of total Income from the head Income from House Property?

For Example, Rental Income = 100 Lakhs

REntal Income distributed every year - 25 Lakhs.

Can I deduct Rs.25Lakhs from 100lakhs and show the net 75lakhs in my Statement of total income under the head House Property?

I also found that the rental income so distributed is taxable to the actual owner.

Thanks in advance... If the answer is backed up with some case laws, It will be very helpful.