Salary paid by fathers prop firm to son who is partner in partnership firm

KARTIK SAHORE (19 Points)

14 April 2023  
Sir

A father is having a properitership firm and he pays salary to his son who is partner in a partnership firm. Will he be allowed as expenses in p&l of father's properiter firm as 40b section or not? Also If 194r will be applicable in case of this?