Section 40 A (3)(a) and rule 6DD

If an individual/Firm/Company want to invest his money in capital asset... as amount of investment      does n't effect on P & L A/c...what is the treatment u/s 40A(3) or any other section???

Plz clear the query with example....

whether cash payment made for purchase capital asset false under 40A(3) read with rule 6DD or not??

Please refer any Case law if any