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Whisk together flour, baking powder, baking soda and salt in a bowl.
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If using baking chocolate or choc chips melt it in microwave or double broiler and keep aside.
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In another large mixing bowl, beat butter with sugar until fluffy; beat in eggs, one at a time.
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Beat in vanilla and chocolate sauce ie melted chocolate.
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Stir into butter mixture alternately with sour cream, making 2 additions of dry ingredients and 2 additions of sour cream.
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Keep the cupcake batter and cone arranged cupcake pan ready, you can start preheating the oven right now.
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Using a piping bag or ziplock bag with the tip cut off or using small spoon, pipe the batter into the ice cream cones, fill to about 1cm from the top.
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Since i took these cupcakes to class party i just filled 3/4th not to mess while carrying...
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Bake in oven at 350 F until cake tester comes out clean, about 20-22 minutes.
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Transfer to rack to let cool, meanwhile prepare the icing and decorate as you desire.