Exps incurred before incorporation: can exps be claimed?

Hello,

3 foreigners planning to set-up a restaurant in India travel all over India for some reasearch. They have incurred various exps like air travel, road travel, hotel exps etc. However, they haven't incorporated a Pvt Ltd Co. yet for their purpose. Is there any chance they can claim set-off of these expenses to their future profits after they set-up their Pvt Ltd Co.?