10A. Meaning of expressions used in computation of arm's length price.
- 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(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;(ii)in relation to a specified domestic transaction entered into by an assessee, include -(b)"property" includes goods, articles or things, and intangible property;(c)"services" include financial services;(d)"transaction" includes a number of closely linked transactions.
