Depreciation claim by partner

Saurabh Toshniwal (ca final) (2358 Points)

22 December 2014  

a partner has purchased a car in his own name & from his own funds ( not from capital contributed in firm) & using his car for both personal purpose & for the business of firm. partner is getting int, profit & remuneration from firm. now can he claim deduction of depreciation on car (mentioned as above) from his remuneration & interest?. is there any judgement of SC or HC?