Rent paid by firm to partner is allowable dedn ?

Hello everyone,

instead of transferring property into firm a partner wishes to give property on rent to the firm. my questions ;

1. whether rent paid by firm to partner would amount to salalry/remueration for the purpose of section 40b. ?

2. If answer to above is NO then is Tax deduction mandatory if rent>180000 pa ?

waiting for the views of the experts.