Pre-Operating expenses?

A company was incorporated in 2008.its production started on 2010-11.during the period 2008-2011 it incurred expenditure on Preject Consultation charges,Travelling salary wages and other general expenses. As the P/L is not made for the pre operative period the same is capitalized until the production begins.now the question is whether the whole of the expenses capital or revenue in nature should be included under pre operative expenses and under what head of ets side of balance sheet(capital WIP or Misc expenditure).Further is such expenses allowed as deduction under income tax act and in which year it is allowed .what is the relevant AS or companies act section.