I didn't see what year of 140 you are talking about, it makes quite a difference.
A '74 140 is nearly the same as a '75 240, with exception to the front end, but earlier 140's are quite different for most everything except doors, rear springs, & shocks, trunk lid, tailgate to name a few carry-overs.
All 240 seats can fit in a 140, either wagon or sedan. It is quite easy to take a 140 seat support rail and bolt it to a 240 seat frame, have done it on 4 140's. Rear seats are an easy drop-in. A nice seat if you can find it is leather seats from a 240 GL/GLT. I recently took a set of late 240 houndstooth fabric seats and put into a '73 144.
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