returns by partnership firm

Absolutely income tax returns have to be filed even if the income is nil or incase of a loss, as you know partners remuneration normally depends upon the profits of the firm, since there is no income, it is obvious there will be no profits. Income tax will not consider your financial stand, the returns have to be filed

It is not a matter of perception or freewill, as per provisions of section 139(1)(a), Firm has to mandatorily file its return of income.

As far as partner's remuneration is concerned IT Act allowes deduction for remuneration to partners even if there is loss subject to Max of Rs 50,000/- and further allowability of remuneration depends upon nature of profession of the firm and profits computed as per act prior to ant eduction for remuneration. (Refer section 40(1)(b) of the Act).