Claiming of fuel expenses as a business expenditure

Dear Experts,

I have an query related to fuel expenses claimed as a business expenditure  in case of a partnership firm.

Matter:-  In Case of an Asset (Car of a partner)  not Shown in Books of Accounts being an Fixed Asset & its Fuel Expenses incurred have been paid in Cash, Can we Claim this expenses as a business expenditure or not? if yes in which head fuel expenses or travel expenses( car used for travelling purpose for business)?

kindly reply

thanks in advance.