Meaning of expressions used in computation of arms length price

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..... ) 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 .....

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..... a business of a person who undertakes such transaction; ] 2 [( 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 lin .....

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