Meaning of expressions used in determination of arm's length price.
77. For the purpose of this rule and rules 78 to 84,—
| (a) | "associated enterprise" shall have the meaning assigned to it in section 162; | |
| (b) | "enterprise" shall have the meaning assigned to it in section 173(b) 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; | |
| (c) | "property" includes goods, articles or things and intangible property; | |
| (d) | "services" include financial services; | |
| (e) | "transaction" includes a number of closely linked transactions; and | |
| (f) | "uncontrolled transaction" means a transaction between enterprises other than associated enterprises, whether resident or non-resident. |