Capital Gains from Property Sale by POA Holder Not Taxable to Non-Resident Assessee Due to Ownership Issues.

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....LTCG on sale of property - Power of attorney (POA) holder of the non-resident assessee - It is clearly evident that those properties are not belonged to the assessee and therefore capital gain arising from those properties cannot be taxed in the hands of the assessee solely on the ground that the person being the real owners have not filed their income-tax returns.....