77. Meaning of expressions used in determination of arm‘s length price.—

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.