H Ltd. Sold machinery having WDV of 400 Lakhs to B Ltd. For '500 Lakhs and the same machinery was Leased back by B Ltd. To H Ltd. The Lease back is operating lease Comment if- (a) Sale price of 500 lakhs is equal to fair value (b) Fair value is 600 lakhs Fair value is 450 lakhs and sale price is '380 lakhs (c) Fair value is 400 lakhs and sale price is 500 lakhs Fair value is 460 lakhs and sale price is '500 lakhs (f) Fair value is '350 lakhs and sale price is '390 lakhs