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(A) Statement $A$ is true: The Peltier coefficient $\pi$ is defined as the heat absorbed or evolved at a junction per unit charge flowing through it.

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Both $A$ and $B$ are true

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(A) Statement $A$ is true: The Peltier coefficient $\pi$ is defined as the heat absorbed or evolved at a junction per unit charge flowing through it. It is numerically equal to the potential difference across the junction when a current flows through it.Statement $B$ is true: The Thomson effect states that heat is absorbed or evolved along the length of a single conductor when a temperature gradient exists and current flows through it. Unlike the Peltier effect,which occurs at the junction,the Thomson effect occurs within the conductor itself.

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