Ecsoce valuation

Assesse sells goods to a related person at rs 100000 on 15 dec 2012. On same date related person sell to unrelated biyer @ rs 110000. Wat will be assessable value in certain conditions. A) Related person sells to unrelated buyer on 5 th feb rs 120000. B)Related person sells to unrelated buyer on 10 th feb rs 125000.