Here are some information on Disallowed expenses for partnerships if you are getting stuck.
Disallowable Business Expenses
Disallowable business expenses are expenses that cannot be deducted against business income. They may be disallowed under the Income Tax Act or because, generally, they are not incurred wholly and exclusively to generate business income.
For more examples of Disallowed expenses for partnerships: https://www.iras.gov.sg/irashome/Businesses/Self-Employed/Working-out-your-taxes/Deductions-to-Save-Tax/Business-Expenses/#Disallowable%20Business%20Expenses
Have more questions regarding Disallowed Expenses? Feel free to ask below!