Errors in if condition validations-Shell Script

Hello All,
i am facing difficulty in validating the values,
kindly help me in resolving the issue.
Thanks a lot in advance.

-Chandra

Script:Test.sh

#! /bin/sh

# ***************************************************************************

# Function to display help
function usage()
{
    echo ""
    echo "  Script to transfer data from Source Site"
    echo "  *-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*"
    echo ""
    echo "  -h -help           	    Display Help"
	echo "  -site=Target Site Name  Target Site Name[comma seperated values is allowed]"
    echo "  -file=File Path   	    File Contains the List which needs to be shared to Target Site"
	echo "  -include=True/true  Argument has to be used in conjuction with -Item_Id & -Rev_Id"
	echo "  -id=Id             Id Which needs to be transfered with Include Switch"
	echo "  -rev= Revision Id    Rev of the Id"
    echo ""
	echo "   Example:1"
    echo "   Test.sh -site=ABCD -file=./ItemRev_list.txt"
    echo ""
    echo "   Example:2"
    echo "   Test.sh -site=XYZ -include=True -id=123 -rev=A"	
    echo ""
	echo "   Example:3"
    echo "   Test.sh -site=ABCD,XYZ -include=True -id=123 -rev=A"	
    echo ""
    echo "  *-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*-*"
    echo ""
}

# **********************************************************

if [ $# -eq 0 ]; then
    echo ""
    echo "No Parameter provided"
    usage
    exit 1
fi

# Parse command line options
for PARAM; do
    if [[ "$PARAM" = -h* ]]; then 
            usage
            echo "" 
	    exit 0
    fi

    if [[ "$PARAM" = -include=* ]]; then
	   INCLUDE=$(echo $PARAM | cut -d"=" -f2)
	   echo "INCLUDE : $INCLUDE"
	fi	
	
	if [[ "$PARAM" = -id=* ]]; then
	   ITEM_ID=$(echo $PARAM | cut -d"=" -f2)
	   echo "ITEM_ID : $ITEM_ID"
	fi
	
	if [[ "$PARAM" = -rev=* ]]; then
	   REV_ID=$(echo $PARAM | cut -d"=" -f2)
	   echo "REV_ID : $REV_ID"
	fi

	if [[ "$PARAM" = -site=* ]]; then
	   SITE=$(echo $PARAM | cut -d"=" -f2)
	   echo "SITE : $SITE"
    fi 
	
    if [[ "$PARAM" = -file=* ]]; then
	   FILE=$(echo $PARAM | cut -d"=" -f2)
	   echo "FILE : $FILE"
    fi
done

#include parameter value validation
if [[   ( "$INCLUDE" -ne "True" ) || ( "$INCLUDE" -ne "true" )  ]]; then
   echo "include will accept only True or true values ..."
   echo ""
   usage
   exit 0
fi

#checking if include is mentioned along with file option
#include should not be used with file option
if [[ ( "$FILE" != "" ) && ( "$INCLUDE" -eq "true" ) ]]; then
   echo "File option is not allowed with Include Switch 1"
   echo ""
   usage
   exit 0
elif [[ ( "$FILE" != "" ) && ( "$INCLUDE" -eq "True" ) ]]; then
   echo "File option is not allowed with Include Switch 2"
   echo ""
   usage
   exit 0
fi

#file should be existing with non zero size
if [[ "$FILE" != "" ]]; then
	if [ -e $FILE -a -s $FILE ]; then
		echo ""
	else
		echo "$FILE is not existing or empty file"
		echo ""
		exit 0
	fi
fi

#include should be used along with item_id & rev_id parameters
if [[   ( "$INCLUDE" -eq "True" ) || ( "$INCLUDE" -eq "true" )  ]]; then
   if [[ ( "$ITEM_ID" == "" ) || ( "$REV_ID" == "" ) ]]; then
	   echo "With include option, item_id & rev_id parameters has to be supplied..."
	   usage
	   exit 0
   fi
fi	

if [[   ( "$INCLUDE" -eq "True" ) || ( "$INCLUDE" -eq "true" )  ]]; then
	echo "include switch provided..."
	echo "....."
	
elif [ "$FILE" != "" ]; then
	echo "File switch provided..."
	echo "....."
else
	echo "The Script is not provided with the required arguments"
	echo "The below script help information explains about the required parameters..."
	echo ""
	usage
	exit 0
fi

# EOF
exit 0

Requirement:The below examples only should work, other case it should exit the script
Example:1

Test.sh -site=ABCD -file=./ItemRev_list.txt

Example:2

Test.sh -site=XYZ -include=True -id=123 -rev=A	

Example:3

Test.sh -site=ABCD,XYZ -include=True -id=123 -rev=A

Example:4

Test.sh -site=ABCD,XYZ -file=./ItemRev_list.txt

I'd use case with its file wild cards meta character set. It gives the code more structure.

Is this sh or bash, because I think you need to/should ask for bash on the line 1 #! to get happy [[]] interpretation.