https://www.taxtmi.com/acts?id=3696 Rule 10A defines the expressions used in computing arm's length price for Rules 10AB to 10E. It expands the meaning of "associated enterprise" and "enterprise" for specified domestic transactions, defines "uncontrolled transaction" as one between enterprises other than associated enterprises, and clarifies that "property" includes goods, articles, things and intangible property, "services" includes financial services, and "transaction" includes closely linked transactions. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 23 May 2026 11:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3696 Rule 10A defines the expressions used in computing arm's length price for Rules 10AB to 10E. It expands the meaning of "associated enterprise" and "enterprise" for specified domestic transactions, defines "uncontrolled transaction" as one between enterprises other than associated enterprises, and clarifies that "property" includes goods, articles, things and intangible property, "services" includes financial services, and "transaction" includes closely linked transactions. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3696