Can partnership firm give unsecure loan to another partnership firm

1. One partnership firm very much provides Loan to another partnership firm. It could be secured loan or an unsecured loan. There is no separate provision in Income tax restricting loans to another firm (even in case of common partners) 
2. However, Sec 40A(2)(b), if the expenditure incurred is unreasonable or excessive that will attract disallowance. 
3. In your case, the firm which is giving an unsecured loan will not have any IT implications unless the interest charged from the other firm is unreasonable or excessive. If that's the case Sec 40A(2)(b) will come in operation and to the extent of unreasonable or excessive amount will attract disallowances. 
Please correct me if the solution has an alternative view.