This cannot be implemented in the current quota design:
Consider below scenario

Case-1)
a) below data with hard-links pre-exists
   /d1/f1
   /d2/f1
b) Set quota limit on /d1 and /d2
c) Now when creating hard-link /d1/f1 /d1/f2 can fail
   As we do fetch the inode_parent of f1 (f1's parent can be /d1 or /d2 in the
   dentry list)

Case-2)
a) Set quota limit on /d1 and /d2
b) create file /d1/f1 and link /d1/f2
c) rename /d1/f2 /d2/f2
d) Now when creating hard-link /d1/f1 /d1/f2 can fail
   As we do fetch the inode_parent of f1 (f1's parent can be /d1 or /d2 in the
   dentry list)


So marking the bug as wontfix