How to pivot a row to column dynamically

The problem you are having is not entirely code based, it is a problem with using reserved/special names for your columns.

One of the rules that I use is that if a particular column-name displays in a different color than the rest in an intellisense environment, it either needs to be changed or properly escaped.
Notice that even in the CP editor which does not have all of the SQL definitions in it that "Date" is a different color. In my local editor "Value" also changes color

CREATE TABLE mytable(
   ID   INT   NOT NULL   
  ,Bussiness VARCHAR(3) NOT NULL
  ,Date VARCHAR(10) NOT NULL
  ,Value      INT  NOT NULL
  
);

My normal routine would be then to change the names of the offending columns; so that is what I did in this test of your code and it all worked out, and I got the results you desired

DECLARE @mytable TABLE (
   ID   		INT   NOT NULL   
  ,Bussiness	VARCHAR(3) NOT NULL
  ,mDate		VARCHAR(10) NOT NULL
  ,mValue		INT  NOT NULL
  
);
INSERT @mytable( ID,Bussiness, mDate, mValue) VALUES
 (1,'GPS','Nov-18',3 )
,(2,'GPS','Dec-18',2 )
,(3,'GPS','Nov-18',2 )
,(4,'GPS','Dec-18',3 );

;with cte as(
	select row_number()over(partition by mDate order by ID) ID,
	Bussiness, mDate, mValue 
from @mytable
)

SELECT	*
FROM		cte
PIVOT (
	MAX([mValue])
	FOR mDate IN ( [Nov-18],[Dec-18])
) AS pvt

If you cannot change the names, then you need to wrap the offending columns in [square brackets], and running this code also produces the desired results

DECLARE @mytable TABLE (
   ID   		INT   NOT NULL   
  ,Bussiness	VARCHAR(3) NOT NULL
  ,[Date]		VARCHAR(10) NOT NULL
  ,[Value]		INT  NOT NULL
  
);
INSERT @mytable( ID,Bussiness, [Date], [Value]) VALUES
 (1,'GPS','Nov-18',3 )
,(2,'GPS','Dec-18',2 )
,(3,'GPS','Nov-18',2 )
,(4,'GPS','Dec-18',3 );

;with cte as(
	select row_number()over(partition by [Date] order by ID) ID,
	Bussiness, [Date], [Value] 
from @mytable
)

SELECT	*
FROM		cte
PIVOT (
	MAX([Value])
	FOR [Date] IN ( [Nov-18],[Dec-18])
) AS pvt

And while it is not causing a problem in this instance; you should always use the proper Data Types; storing dates as text removes a lot of the features of the Date type, such as sorting and arithmetic operations.