Please quote citation for the following case or Illustrate
1. Where the property(immovable) is acquired by way of exchange for another asset, the cost of acquisition is the fair the fair market value of that other asset as on date of exchange.
2.Where the transfer is by way of exchange of one asset (immovable)for another, fair market value of the asset(immovable) received is the full value of consideration. Where the consideration for the transfer is partly in cash and partly in kind Fair market value of the kind portion and cash consideration together constitute full value of consideration.