Meaning of expressions used in computation of arms length price

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.... (ii) in relation to a specified domestic transaction entered into by an assessee, include --- (A) the persons referred to in clause (b) of sub-section (2) of section 40A in respect of a transaction referred to in clause (a) of sub-section (2) of the said section; (B) other units or undertakings or businesses of such assessee in respect of a transaction referred to in sec....

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....se, or an undertaking or a business of a person who undertakes such transaction;] ^2[(ab)] "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" ....