✔ 最佳答案
you can refer to the information posted on website of IRD:
http://www.ird.gov.hk/chi/tax/bus_pft.htm#06
According to S17 1(c), the salaries paid to partners or their wives, cannot be deducted from chargeable income.
If you have deducted this from your assessable profits, then IRD will add it back.
Thanks.