Definitions of certain terms relevant to determination of arm’s length price, etc.

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....rwise requires,- (a) "arm's length price" means a price which is applied or proposed to be applied in a transaction between persons other than associated enterprises, in uncontrolled conditions; (b) "enterprise" means a person (including a permanent establishment of such person) who is, or has been, or is proposed to be, engaged in any activity relating to-- (i) the prod....

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.... whether such activity or business is carried on, directly or through one or more of its units or divisions or subsidiaries, or whether such unit or division or subsidiary is located at the same place where the enterprise is located or at a different place or places; (c) "permanent establishment", referred to in clause (b), includes a fixed place of business through which the business of....