Claiming of fuel expenses as a business expenditure

Youe can claim fuel expenses under "other expenses" of "fuel expenses" itself. 

If used for local travel, u can debit to local conveyance (or fuel exps also) and if used for outstation travel, debit to travel exps.

Its like you are paying for the Taxi Car which is used for business purpose. Fuel Expenses can be claimed as a business expenditure under the head Fuel Expenses.

It should be considered as travel expense as the Partnership firm does not own motor vehicles it cannt be shown as Fuel expenses

If we consider car owned by a partner has been used as a cab by partnership firm, then partner should also disclose this income in his personal income tax return. Alternatively the best remedy would be to introduce Car as "capital in kind" at market value of the car by the debiting Car A/c and crediting respective Partners' Capital A/c. This is because we have come across many cases where the assessing officer has concluded that how can any expenditure (related to fixed assets) be claimed as deduction under the head pgbp of a partnership firm where the respective fixed asset is not shown in the books of d Firm