$ touch f1
$ ln f1 f2
$ ls -i f*
3029234 f1 3029234 f2
$ ln -s f1 f3
$ ls -i f*
3029234 f1 3029234 f2 3029006 f3
Now you can see why hardlinks have a problem.As hardlinks have same
inode, the filesystem would have no way to check which filesystem the
inode under question points to.So to avoid this
you are not allowed to make hardlinks.Soft links as you can see don't
have a problem as their inodes are anyway different.
Regards
Ambarisha