TSQLはTRUEまたはFALSEの代わりにNOまたはYESを返します

varcharまたはbitの場合、NULLの処理

case
    when BASIC = 'FALSE' then 'NO'
    when BASIC <> 'FALSE' then 'YES'
    else 'UNDEFINED'
end

またはほんの少しの場合

case
    when BASIC = 1 then 'YES'
    when BASIC = 0 then 'NO'
    else 'UNDEFINED'
end

編集：

SELECT 
    TipoImovel_Id AS TII_SEQ,
    Descricao AS TII_DSC, 
    Sigla AS TII_DSC_SIGLA,
    -- choose which one you want from the answers here
    case
        when BASIC = 1 then 'YES'
        when BASIC = 0 then 'NO'
        else 'UNDEFINED'
    end AS SomeColumnName
FROM San_TipoImovel";