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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Associated enterprise definition expands transfer pricing scope for specified domestic transactions, affecting intra-group pricing and comparable analysis.</h1> Rule 10A defines terms for arm's length computation: associated enterprise meaning in section 92A extended to specified domestic transactions to include related persons and other units or undertakings linked by incentive provisions; enterprise follows section 92F and includes a unit or business undertaking for specified domestic transactions; 'uncontrolled transaction' means dealings between non-associated enterprises; 'property' includes intangibles; 'services' include financial services; and 'transaction' can be multiple closely linked dealings.

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