Incomplete dominance is when a cross between two true breeds (homozygous) having different genotypes and phenotypes result in an heterozygous offspring expressing a third trait, usually a blend of those of the parents.
An example is crossing between red and white roses resulting in pink roses.
The condition to conclude incomplete dominance is that the heterozygous individual expresses a trait which is different from, and is a blend of, the traits of the parents.