Treatment of preliminary/preinco. exp for pvt ltd co

1. A Pvt ltd co incorprated in Jan 12, but business was not commenced, so accordingly its preincorporation/prelim expenses was not claimed in IT return, that can be claimed u/s 35, 1/5.-

2. Plz guide me what would be the treatment of the same as per companies act and accounting standards. will it be w/off in whole in the FY 12-13, and accordingly dta/dtl can be created, or is it some other treatment.

plz guide