Hi @aashishust
- VALUE attempts to converts a text to number. If success it returns the number if not it returns error
- VALUES returns the distinct list of column available in the current filter context. So it generally returns a single column table but if this table contains one distinct value it will automatically convert it to a scalar value.
- SELECTEDVALUE ( 'Table'[Column] ) = IF ( HASONEVALUE ( 'Table'[Column] ), VALUES ( 'Table'[Column] ) )