compare terms from userterm and node term
Found the solution after seaching around. 
node term id:

$node_tid = field_extract_value('node', $node, 'field_your_taxonomy_reference_field', 0, array('key' =&gt; 'tid'));  


user term id:

//load current user    
$user_info = user_load($user-&gt;uid);
$user_term_id = $user_your_taxonomy_reference_field['und'][0]['tid']; 


now set logic
    if  ($node_tid == $user_term_id) {
    print "show link";
     }