In link building works same IP link is good or not ? I came to know that same IP links has no value, please suggest, thanks.
Each link has some value. Reach internal links structure is good not only for the purposes of navigation or page PR balancing. There's gotta be some total count which brings some value...
If the sites have nice links from different websites, then it will be to your benefit to link back and forth.
As far as you're getting backlinks from different domains its good. Google doesnt have anything to do with ip of backlinks. If so then there are millions of websites won't rank well which are hosted on shared hosting servers.
We host several huge websites on one server with one ip address, there has never been any issues with page rank, backlinks, etc...
Thats exactly my point, but i do also believe that backlink from country specific ip helps in achieving good serps on regional search domains, i.e google.co.uk, google.fr, google.co.in, google.co.pk