DECLARE @Invoices TABLE (
	InvoiceNumber int, 
	BillName varchar(10)
)

INSERT INTO @Invoices VALUES(1,'Amit')
INSERT INTO @Invoices VALUES(2,'Amit')
INSERT INTO @Invoices VALUES(3,'BBB')
INSERT INTO @Invoices VALUES(4,'Amit')

SELECT [1],[2],[3],[4]
FROM (SELECT * FROM @Invoices) AS I
PIVOT (
	MIN(BillName) 
	FOR InvoiceNumber IN ([1],[2],[3],[4])
) AS pvt
			

[Expr1006] = Scalar Operator(MIN(CASE WHEN [InvoiceNumber]=(1) THEN [BillName] ELSE NULL END)); [Expr1007] = Scalar Operator(MIN(CASE WHEN [InvoiceNumber]=(2) THEN [BillName] ELSE NULL END)); [Expr1008] = Scalar Operator(MIN(CASE WHEN [InvoiceNumber]=(3) THEN [BillName] ELSE NULL END)); [Expr1009] = Scalar Operator(MIN(CASE WHEN [InvoiceNumber]=(4) THEN [BillName] ELSE NULL END))