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.