(2)In relation to a specified domestic transaction entered into by an assessee, associated enterprise shall also include—(a)other units or undertakings or businesses of such assessee in respect of a transaction referred to in section 122 or 140(9);(b)any other person referred to in section 140(13) or 205(4) in respect of a transaction referred to therein; and(c)other units, undertakings, enterprises or business of such assessee, or other person referred to in section 140(13) in respect of a transaction referred to in section 144 or the transactions referred to in Chapter VIII to which the provisions of section 140(9) or (13) of this Act or section 80-IA(8) or (10) of the Income-tax Act, 1961 are applicable.
