Remuneration to partners - presumptive option available?

Thank You,

I want to know if Partner can go for presumptive filing of ITR...by declaring "Gross Receipts" = 8 Lakhs

Or some other way to file?

Yes you can file with 44ad upto 2 cr and 44ada upto 50 lakh if professional firm

44ad is: Notwithstanding anything to the contrary contained in sections 28 to 43C, in the case of an eligible assessee engaged in an eligible business, a sum equal to eight per cent of the total turnover or gross receipts of the assessee in the previous year on account of such business or, as the case may be, a sum higher than the aforesaid sum claimed to have been earned by the eligible assessee, shall be deemed to be the profits and gains of such business chargeable to tax under the head "Profits and gains of business or profession

So it is over riding any other provision wrt the limits for eligible business. 

Salary to partner is treated as exense in firm's P/L statement. It is taxed at hands of partner. Hence you can claim advantage of this provision of 44ad and reduce liability of the firm as much as the limit provided in 40(b)(v)