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These I found Exists clause is not working as per my understanding kindly advise.
1) LOAD * FROM xyz.QVD(qvd) Where Exists(COMP_CODE, 'ABC') is giving zero records.
2) LOAD * FROM xyz.QVD(qvd) Where COMP_CODE='ABC' is giving very many records.
Your above two statements are not going to produce same results.
LOAD * FROM xyz.QVD(qvd) Where Exists(COMP_CODE, 'ABC') - this statement would cause to:
load COMP_CODE 'ABC' if that is already loaded (and exists) earlier. I would not go and explain more here, but ask you to check it here :Exists() in Qlik
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What exactly are you trying to do here? A brief introduction will help us point you in the right direction.