Pre operative expenses allowed or not?

A running company started a new unit. that unit is under construction and production has not started. Company is incurring some revenue expenses in the new unit which is under construction like  electricity expenses,  watchman salary,  legal expenses,  Car expenses,  Insurance Expenses.

Company is not claiming these expenses since 2 years and debiting it to Pre operative expenses to be claimed in the year of Production. Can company claim so. will this preoperative expenses will be allowed under section 35D in the year of commencement of production? Because Section 35D specify some expenses only which are as follows:-

The expenditure referred to in sub-section (1) shall be the expenditure specified in any one or more of the following clauses, namely :—

          (a)  expenditure in connection with—

       (i)  preparation of feasibility report;

      (ii)  preparation of project report;

     (iii)  conducting market survey or any other survey necessary for the business of the assessee;

     (iv)  engineering services relating to the business of the assessee :

                Provided that the work in connection with the preparation of the feasibility report or the project report or the conducting of market survey or of any other survey or the engineering services referred to in this clause is carried out by the assessee himself or by a concern which is for the time being approved⁹⁷  in this behalf by the Board;

          (b)  legal charges for drafting any agreement between the assessee and any other person for any purpose relating to the setting up or conduct of the business of the assessee;

          (c)  where the assessee is a company, also expenditure—

       (i)  by way of legal charges for drafting the Memorandum and Articles of Association of the company;

      (ii)  on printing of the Memorandum and Articles of Association;

     (iii)  by way of fees for registering the company under the provisions of the Companies Act, 1956 (1 of 1956);

     (iv)  in connection with the issue, for public subscriptttion, of shares in or debentures of the company, being underwriting commission, brokerage and charges for drafting, typing, printing and advertisement of the prospectus;

          (d)  such other items of expenditure (not being expenditure eligible for any allowance or deduction under any other provision of this Act) as may be prescribed.