[Meaning  of expressions used in computation of arm's length price. 
10A.  For the purposes of this rule and rules [10AB] to 10E,— 
[(a)  "associated enterprise" shall,— 
(i)  have the same meaning as assigned to it in section  92A; and 
(ii)  in relation to a specified domestic transaction entered into by an assessee,  include — 
(A)  the persons referred to in clause (b) of sub-section (2) of section  40A in respect of a transaction referred to in  clause (a) of sub-section (2) of the said section; 
(B)  other units or undertakings or businesses of such assessee in respect of a  transaction referred to in section  80A or, as the case may be, sub-section (8) of section  80-IA; 
(C)  any other person referred to in sub-section (10) of section  80-IA in respect of a transaction referred to  therein; 
(D)  other units, undertakings, enterprises or business of such assessee, or other  person referred to in sub-section (10) of section  80-IA, as the case may be, in respect of a transaction referred to in section  10AA or the transactions referred to in Chapter  VI-A to which the provisions of sub-section (8) or, as the case may be, the  provisions of sub-section (10) of section  80-IA are applicable; 
(aa)  "enterprise" shall have the same meaning as assigned to it in clause  (iii) of section  92F and shall, for the purposes of a specified  domestic transaction, include a unit, or an enterprise, or an undertaking or a  business of a person who undertakes such transaction;] 
[(ab)]  "uncontrolled transaction" means a transaction between enterprises  other than associated enterprises, whether resident or non-resident; 
(b)  "property" includes goods, articles or things, and intangible  property; 
(c)  "services" include financial services; 
(d)  "transaction" includes a number of closely linked transactions.  |