Read Assertion (A) and Reason (R) and answer using below:
Assertion (A): Salary drawn by a partner from the firm for his services rendered to it has been treated different from his right to get an additional amount in the form of salary as his share of the firm's profit.
Reason (R): Because R. M. Chidambaram Pillai v. Commissioner of Income Tax case laid down above principle.

Section 25 of the Indian Partnership Act, 1932, provides for

A. Liability of the firm for the acts of a partner

B. Liability of a partner for the acts of the firm

C. Liability of the firm for the wrongful acts of a partner

D. Rights of a partner

Where a partner is entitled to interest on the capital subscribed, such interest is payable

A. Out of profits only

B. Out of capital if no profits

C. Out of capital if losses

D. Either (A) or (B) or (C)

Section 44(g) of the Indian Partnership Act, 1932, is to be regarded as

A. Independent of section 44(a) to 44(f) of the Act

B. Ejusdem generis with sections 44(a) to 44(f) of the Act

C. Either (A) or (B)

D. Only (A) and not (B)

Which of the following suits can be maintained by one partner against the other partner during the subsistence of partnership without praying for dissolution

A. Suit in respect of any transaction which forms an item of the partnership account

B. Suit for money lent by him to a firm of which he is a member

C. Suit for contributions in respect of moneys borrowed by him under an express agreement with them for the purposes of partnership

D. All the above