Value of factory portion let out to subsidiary Co. for carrying out job work for assessee was includ

IT: Where assessee let out a portion of factory building to subsidiary company for carrying out job work on its behalf, said portion could not be said to be used by assessee for its own purpose of manufacturing in terms of section 40(3)(vi) of Finance Act, 1983, and, thus, value of said portion was to be included in assessee's net wealth