Thanks Rocky.
Yes you got my question correct. I guess there is no other alternative than doing UPPER() in HANA 
.
My issue is there are reports pointed to SQL server Universe and we are doing migration to HANA. In MSSQL the collation has it case insensitive so the data aggregated fine in reports, treating a= A.
In HANA the same reports are failing because of multiple records in aggregation i.e records for a and A.
It will be a painful process to go through all description columns and add UPPER(). so looking for a better solution if available...