Dear Prakash,
You have maintain the Rate 0.250 in the Acct Key : NVV.
But Acct Key "NVV" used for the Non Deductible cases. It automatically added to the expenses account. You have maintain the Percenatge in FTXP, acct key NVV, which is wrong.
If you maintain the percentage 0.250 in the Condition Type JIPC through the Tcode FV11.
Then it will be solved.
With regards,
Uttam Maity