(3)Any expenditure-(i)on the acquisition of the site of the source of any mineral or group of associated minerals referred to in sub-section (2) or of any rights in or over such site;(ii)on the acquisition of the deposits of such mineral or group of associated minerals or of any rights in or over such deposits; or(iii)of a capital nature in respect of any building, machinery, plant or furniture for which allowance by way of depreciation is admissible under section 32, shall not be deemed to be expenditure incurred by the assessee for any of the purposes specified in sub-section (2).
