Taxability of TDR sale proceeds

To calculate the cost of acquisition for Trasnferable Develepment Rights (TDRs)follow these steps:

1. Determine the original cost: Find the original cost of the property from which the TDRs were generated.
2. Calculate the proportionate cost: Calculate the proportionate cost of the TDRs based on the ratio of the TDRs to the total floor space index (FSI) of the original property.
3. Adjust for inflation: Adjust the proportionate cost for inflation using the cost cost inflation index(CII) notified by the income tax department.
4. Consider other expenses: Add any other expenses incurred in relation to the TDRs, such as stamp duty, registration fees, and brokerage charges. 
5. Formula: 
6. Cost of acquisition of TDRs = (original cost x proportionate Ratio)x CII (current year)/CII (year of Original purchase) +other expenses.
7. Example: Original cost = Rs.10,00,000
8. Proportionate Ration = 20% (TDRs generated)
9. CII (current year)=300
10. CII (year of original purchase) =150
11. other expenses = Rs.50,000
12. Cost of Acquisition of TDRs= (Rs.10,00,000x20%) x 300/150+Rs.50,000= Rs.4,00,000

Thank you sir.
May i know under which section these provisions will applicable and also from which year the sale of TDRs attracts Capital Gains. Because there are some ITAT decisions stating that the sale of TDRs doesn't attract capital gains as they are not treated as Capital Assets due to lack of information relating to Cost of Acquisition.
Please clarify.