Hi Deepankar
The Impact of IR would be nil if IR Value is equal to GR value.
In your test example, assuming you had set the budget at 1750, try booking an IR in 2014 for a value greater than GR value of 1600. As per my earlier explaination, the posting for differences will lead to the error that you are looking for.
Please note, that the above will hold true only in case you have set budget at Annual level and NOT Overall level. If set at overall level, then it will always consider 1750 as total budget irrespective of the years.
Please check and let me know
Regards
Mustafa Sakerwala