I have used following code and it works fine i.e 3 items are displayed, but the issue in my code is add another item button remains inactive on click.
<?php
function two_form_alter(&$form, $form_state, $form_id) {
if($form_id == 'product_culinary_node_form') {
$field_language = $form['field_tabs']['#language'];
$items_count = 3;
$field_name = 'field_tabs';
$form_theme = $form[$field_name][$field_language]['#theme'];
// Remove delete and add more buttons
// $form[$field_name][LANGUAGE_NONE][0]['remove_button']['#access'] = FALSE;
$form[$field_name][$field_language]['add_more']['#access'] = TRUE;
$items = &$form_state['field'][$field_name][$field_language];
// Generate required number of fields collection
if ($items_count > 1 && $items['items_count'] != $items_count) {
$items['items_count'] = $items_count;
// $items['field']['cardinality'] = $items_count;
$wrapper = $form[$field_name][$field_language]['add_more']['#ajax']['wrapper'];
$field_parents = $form[$field_name][$field_language]['#field_parents'];
$language = $form[$field_name][$field_language]['#language'];
$after_build = $form[$field_name][$field_language]['#after_build'];
$form[$field_name][$field_language] = field_multiple_value_form($items['field'], $items['instance'], $field_language, array(), $form, $form_state);
// Reset theme function, as field_multiple_value_form hijacks it
$form[$field_name][$field_language]['#theme'] = $form_theme;
$form[$field_name][$field_language]['#after_build'] = $after_build;
$form[$field_name][$field_language]['#language'] = $language;
$form[$field_name][$field_language]['#field_parents'] = $field_parents;
$form[$field_name][$field_language]['add_more']['#ajax']['wrapper'] = $wrapper;
}
}
}