himalaya ltd has accquired 70% of equity shares of sun pharma ltd on the date 01.01.2021 when the accuisition happened on that date the paid up capital of sun farma lt was 10,000 equity shares of Rs.10 each and there was a balance in accumlated reserves of Rs 1,00,000. Himalaya ltd agreed to pay Rs 1,60,000 to accquire such shares. because of this the assets of sun pharma ltd was revalued and it had a revaluation loss of Rs20,000 which was ascertained. You are asked to show that weather Himalaya Ltd purchased a shares at goodwill or capital reserve and why? please provide working notes to support your comment.