Dear Niru,
The better place to understand the concept is the Qlikview Reference Manual iteself. Please go though the same, i believe that would help you. Once you understand the theoritical concept, it would not be that complex to implement. Please have patience to go though the whole topic, i am sure you would learn many other aspects of qv from there along with incremental load.
In fact, this would be my suggestion to all new comers to qlikview to go initially through the qlikview reference manual for any help. That would concrete your base.
