Taxability of TDR sale proceeds

Hi everyone. Assessee got TDRs on compulsory acqusition of site during 2019. He sold these TDRs to developers for new constructions and other than for redevelopment during 2022-23 and 2023-24 Financial years and realised Rs.1 Cr. whether Capital gains provisions applicable or not. If applicable what will  be the cost of acqusition for those TDRs. Please reply with applicable case laws.
Thank you