Roll of depreciation in partnership firm

The partnership Act does not defines any depreciation rates for the assets used by teh firm unlike whihc is mentioend udner the Companies Act in whihc we add back the deprn charged to P&L under the Co's ACt & deduct deprn as per I-T act.

So deprn is not requried to be added back to the net profit as it is charged as per the rates under the I-T Act.  However if you are requried to compute teh cash flow of teh firm then in that case deprn needs to be added back.