Partnership & IT act

When calculating interest & remuneration to partners under the I.T Act section 40b is it possible to first deduct partner's remuneration and then deduct interest. Can u please provide any case law supportin or against the motion.

to make it more clear if Net profit as per P/L is100000/- and interest as per P/L to partners (fully allowable) is10000/-  is it possible to calculate remuneration on110000 (i.e100000 +10000) and then deduct the interest therefrom. 

regards 

Rishabh Agarwala