Partners remuneration - taxability in partnership firm and i

In a partnership firm ther this receipt of services post 10% TDS. total receipts post TDS is 6 lacs per annuam. there are 2 partners as per partnership deed (not registered). the deed says that per partner could be paid a sum of 15000 per month as salary.

Pl let me know how to claim maximum deduction both in firm and in hand of partner.