Depn benefit in the hands of partner for owning a vehicle

i think in the hands of partner it will not be allowed...wait for experts..

used for personal use- hence no depreciation allowed                      

First remuneration and interest from the firm is taxable. S 28

Profit from firm is exempt from tax u/s 10(2A)

Consultancy fees is taxable under the head business. S 28.

Now depreciation on car.

Car if also used for business purpose, then proportion depreciation and expenses can be claimed as deduction from business income. S 38(2)