Pre incorporation expenses of partnership deed

Dear Sir,

I am setting up a business on a rented property in a partnership with my mother and brother.

All the pre incorporation expenses have been incurred by me, I want to know the tax treatment of renovation expenses.

1. Should I capitalise them or treat them as revenue expenses. 

2. All the invoices from the vendors are on my name, will this create any problem while claiming deduction/ depreciation.

Regards

CA Apurv Agarwal