43[Meaning of expressions used in computation of arms length price.44
10A. 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.