Processing and understanding of figurative speech is a challenging task for computers as well as humans. In this paper, we present a case of Upamā alaṅkāra (simile). The verbal cognition of the Upamā alaṅkāra by a human is presented as a dependency tree, which involves the identification of various components such as upamāna (vehicle), upameya (topic), sādhāran.a-dharma (common property) and upamādyotaka (word indicating similitude). This involves the repetition of elliptical elements. Further, we show, how the same dependency tree may be represented without any loss of information, even without repetition of elliptical elements. Such a representation would be useful for the computational processing of the alaṅkāras.