Joint venture and cost of acquisition

Gopalarathnam Muralidharan (8 Points)

23 August 2023  
In a JV, builder gets 3 Flats and owner gets 3 Flats. No cash consideration involved.
if the owner sells all the 3 Flats within 2 years, what would be cost of acquisition (jv agreement May 2020 construction completed and sold in 2022 23)