section 54 and 54F

hi,  

    Let me ask a Question and Ur Answer should be specific one i.e, in pursuance of Income Tax Act and itsrelevant case laws if any.,

[b]Question 1: [/b] A a  resident indian Sells Agricultural Land (LongTErm) [b]outside India [/b]and buys another agricultural land in India. He had fulfilled all the Conditions Said in Section 54. Can he claim exemption?
[b]Question 2:[/b] A a resident or non resident indian sells long term assets in India and buys agiculturral land[b] in Nepal[/b], for this he had fulfilled all the conditions laid by Section 54F. Can he claim exemption in India?

Again reminding you guys Your answer should not be vague one or general itshould be a specific one.
[i]My observations[/i][u][/u] regarding  this is Any Exemption given by the law is with a view to Develop India, so A cannot claim exemptions as specified above. REmember you in SEctions 54 and 54 F there is word Agricultural land but not Indian Agricultural Land. Keepin my views in mind please Reply me.