Adding a Menu Page to The Dashboard

I would like to know the location of allValue.php file.

That’s not how it works. The value of page doesn’t tell WP which file to load, it’s just a name, an identifier ( the menu_slug to be specific ).

For example, we can use this code to add a top level menu page to WP Admin:

/**
 * Register a custom menu page.
 */
function registerAbusAdminMenu() {
    add_menu_page(
        'Abus Menu',
        'Abus menu',
        'manage_options',
        'abu',
        'helloAbu'
    );
}
add_action( 'admin_menu', 'registerAbusAdminMenu' );

function helloAbu() {
    echo "<p>Hello Abu!</p>";
}

Notice that the menu slug parameter I chose was abu. Some people don’t like picking a menu slug though, they use the name of the file the code is in, but that’s just coincidence. WP doesn’t use that value to load a file ( that would be a security vulnerability ), it’s the 5th argument to the function that controls what gets displayed/loaded, not a filename.

See the docs here for other functions to add submenus, options pages, etc, each function will have explanations and examples