10A. Meaning of expressions used in computation of arm’s length price

For the purposes of this rule and rules 10B to 10E,—

(a) “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.