Car of the company

in the name of company if want to claim    depreciation and petrol fuel expense claim 

I too had an understanding that as per Section 187 Fixed Assets should be in name of the company but Sec 187 is mostly related to investment and specifically if we talk about car the Section can be construed as not related to Fixed Assets, it only relates to ' Investments'. So can anyone please elaborate on the Section which highlights that the Tangible asset of a company should be in name of the Company?

Property includes movable as well as immovable property. Other assets includes car.