WHETHER OFFICE RELATED EXPENSES WILL BE ALLOWED AS PRILIMINARY EXPENSES

Preliminary expenses are expenses which the promoters of a company incur at the time of incorporating the company. Generally, preliminary expenses are disallowable on the ground that they are of a capital nature or incurred prior to the setting up of a business.

But sir only construction activity is going on and no sale is made during the year .. Whether we can book office related expenses as priliminary expenses ?

You don't have to book them as preliminary if the office expenses are related directly to construction of building. You can include them into the cost of building.

Preliminary expenses would be considered only when it is incurred prior to the commencement of business. In the stated case, it is not clear whether it is the company has started its business or not. The office expenses can however be included in the building cost if it is possible to state that the office expenses were incurred primarily for the construction activity.