Вы не можете создать Dynamic SQL PIVOT таким образом.Вы можете попробовать что-то вроде этого ...
DECLARE @cols AS NVARCHAR(max) = Stuff((SELECT DISTINCT ',' + Quotename(ItemName_AR)
FROM WH_Items
FOR xml path(''), type).value('.', 'NVARCHAR(MAX)'), 1, 1, '');
DECLARE @query AS NVARCHAR(max) = 'SELECT *
FROM (
SELECT
ItemName_AR as [ItemName],
NetValue as Amount
FROM view_WH_CompanyTransactionDtl
) as s
PIVOT
(
SUM(Amount)
FOR [ItemName] IN ('+ @cols +')
)AS pvt';
EXECUTE(@query)