<?php
$arr1 = array(
105 => '101,Utility,\N',
102 => '101,Utility,\N',
103 => '105,Parker,Peter',
104 => 'Rahul Ippar'
);
$arr2 = array(
108 => '101,Utility1,Floor',
120 => '101,Utility2,\N',
130 => '105,Parker,Peter',
140 => 'Rahul Ippar'
);
$result = array_combine(
array_keys(array_intersect( $arr2, $arr1 )),
array_keys(array_intersect( $arr1, $arr2 ))
);
var_dump($result);
preferences:
48.81 ms | 402 KiB | 5 Q