Land & Building introduced in the unregistered partnership firm as capital by a partner and accounted as fixed asset in the book of accounts of the firm under a Partnership deed. The firm claims depreciation on such buildings. Firm possess and accounts the property as an owner for more than 12 years. However the title records continue in the name of the individual partner. How can the Record of rights be transferred in the name of the Partnership Firm. There was no Agreement or sale deed between the partner and the Firm at the time of introdcution of land & building in the Firm. Is a Sale Deed necessary to be executed and Stamp Duty paid.