I would write the following
case when (case when a.column = 1 then (b.column - c.column) else null end) is not null then 1
else null end as txn_rate_flag
as case when a.column = 1 and (b.column - c.column) is not null then 1 else null as txn_rate_flag
solved How to apply nested case when statements in the most efficient way possible in SQL?