Proprietor Death /Personal exp

1. Legal heir/s.

2. How can he?

1. there's no such law applicable for proprietary concerns. in case of death of proprietor his legal heirs need to settle all business claims
2. only expenses incurred wholly and exclusively for carrying on business are deductible. however if proprietor was carrying on business in the premises where lift was installed and its also being used for dwelling purposes then proportionate depreciation can be claimed on lift.

Thank you....Sir