AA-44 Car Maintenance Claim Treatment

Hi All Respected Members,

please educate me if a partner of firm use his vehicle for attending business meetings and visits sites for checking working progress, if he claims car maintenance amount from firm, in which account will it be recorded?

Further, please also inform does this claim payment consider as car maintenance allowance to him and does it consider as part ofincome of partner ?

Thanks in advance for your precious time and efforts to reply this query