remu . to partner

suppose , if in dec. 09 partnership firm created & up to march 10 work of only capitalisation done , no business at all .. dan can we give remunaration to partners & ask deduction u/s 40(b)for dat A.Y.

capitalisation under business come under the defination of business considering it as advanture in relation to trade , commerce or manufacture ..??

or we hav to capitalize such remu. as not any business activity at all ..