Income tax capital gain

Re-assess the transaction...........

Individual is just attorney.........

Landlord is the owner of the land......

For any specific reason the owner gave power to sell the land to his attorney....

Attorney sells the land on behalf of the owner........

Who earns gain?

Who is liable to pay tax ? Attorney or landowner?

Dear Sir,

Land lord earns gain and Land lord is liable to Tax. 

Thank you sir I understood, here the Attorney acts as a mediator and if he generate income in this regard is a commission.

Dear Sir,

I have a question, please clarify me, is my view is right or not?.

Attorney who received the Land sale settlement, can give the cheque to Land lord name. In this case Attorney is not required to pay any taxes, execpt the commission received from the Land lord for the sale of Land.

Correct......

Attorney liable for commission/brokerage received.

While land owner is liable for capital gains....

But second point is If the attorney doesn't  repay the sale proceeds to the owner, he would be taxed additionally for the gifted amount. 

Dear Sir,

Thank you so much for your valuable information:-)

Most Welcome ...