Assertion: Salary and commission can be paid to the partners for their efforts.

Reasoning: No partner shall be paid such remuneration as salary, commission, etc. if the partnership deed is silent on such a matter.

Both Assertion (A) and reasoning (R) are correct and but R is not the correct explanation of A.

If partnership deed is silent in respect of certain aspects, the relevant provisions of the Indian Partnership Act, 1932 become applicable. According to the Partnership Act, the partners share profits equally, no partner is entitled to remuneration, no interest on capital is allowed and no interest on drawings is charged. Hence, both Assertion (A) and reasoning (R) are correct and but R is not the correct explanation of A.