Capital gains query: bonus from MF to be included in cost?

#1
Suppose, we have the following ledger for a mutual fund (liquid fund)

MAR 1, 2013: Bought 100 units for 10Rs/unit. Total = 1000Rs
Mar 23,2013: Bonus of 10 units given by AMC at 10Rs/unit. Total value = 100Rs
Apr 30,2013: Sold 110 units at 8.2Rs/unit. Total = 900Rs


Should the bonus amount be included in the cost of acquisition?

If it is included, then

CG = 900 - (1000 + 100) = -200

If it is not included, then

CG = 900 - 1000 = -100

Thank you.