Returns the value from a cell range which is the intersection of a row OR a column.

valueThe value to evaluate using implicit intersection.

* This function was added in Excel 2021.
* This function is only provided for backwards compatibility and should never be used.
* This function does not appear in the Function Wizard or the Cell AutoComplete.
* This function was replaced with the implicit intersection operator @.
* If you try and use this function you will see a warning pop up message and the function will be automatically replaced with the "@" character.
* You will no longer get implicit intersection of your formulas, instead, where it detects an implicit intersection, the "@" character or this function will be added.
* This function was released in July 2020.
* You can use the INDEX function to return the intersection of a row AND a column.
* link -

1SINGLE(B1) = 1 

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