In the Xcode build settings, you are not actually referring to the value of the environment variable. Instead, you refer to the value of the assembly installation. The syntax for this is the Makefile style $(SETTING_NAME), not the shell style ${SETTING_NAME}you used above.
So what do you want to do, add
SRC_ROOT="$(SRCROOT)"
in the assembly settings Macros for the preprocessor .
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