Does commission/salary to partner

I think salary goes to partners current account and appropriation account. Download and save this 2-Ch. (Partnership Firm-Basic Concepts (Ver.-5).pmd (ncert.nic.in)

Yes both commission and salary to a partner are expense for the business. However allow-ability of such expense in Income Tax will depend on its provisions.

Yes it is treated as below the line item but it is allowable in Income Tax as expense upto certain limits