Treatment of deprication and capital gain on fixed assets, if proprietary concern transfer to partnership firm.

if proprietary concern transfer its all asset to partnership firm on 11th Oct at its book value as per IT as on last PY, then - 1:. whether proprietary concern can claim depreciation.. if yes then who much 50% or 100% in IT. 2:. whether partnership firm can claim depreciation.. if yes then who much 50% or 100% in IT. DOI 11th Oct. 3:. whether there will be Capital gain if asset are transfer at there BV. 4:. whether there will be Capital gain if asset are transfer at higher amt then it's BV.