Partnership

Though the beneficial owner is the Partnership Firm so it will be allowable u/s 32 cause it used for "OFFICIAL" purpose.

Although it is mentioned u/s32 that Depreciaition is allowed to the Owner but it is interesting to learn that Ownership also includes "Beneficial Owner"

A suggestion would be to bring the car of the partner to the books of the firm and claim deprecitaion. (Here, car being a pesonal efffect, Sec.45(3) would not apply).

If at all there invloves any personal use of the same car, you may disallow a notional % of depreciation computed as well as the fuel expexnse & related repairs.