Gaughan and Lee both reported that City had made a bid of £100m, City were willing to go to £127m feeling that a deal could be made despite Levy wanting at least £150m - with the caveat that he didn't want to to sell Kane to anyone but a foreign team. There were some reports that we bid £125m and a report we had a £160m bid accepted. There were also, credibly sourced (journos and ITKs here), reports that Kane had been told he could leave Spurs for City.
Pep later stated we hadn't made any bid as Levy wouldn't negotiate at all (August 21) - before then saying we tried 4 times to sign Kane (February 22).
Conversely, it was reported by some Spurs journalists that the only actual bid was £75m + players and others that no bid at all was made, with Levy refusing to speak to City about it.
The similarity is the massive disparity in what is being reported on both sides. If you don't agree and would rather focus on the differences, fine with me pal, like I said, it reminds me of it.