the trick is to join the table agaisnt itself.

With MyCTE (GroupID,Item,Permission)

AS

(

SELECT '123','D-Report','Y' UNION ALL

SELECT '123','G-Report','Y' UNION ALL

SELECT '134','D-Report','Y' UNION ALL

SELECT '134','G-Report','N'

)

SELECT * FROM MyCTE T1

LEFT OUTER JOIN MyCTE T2

ON T1.Item = T2.Item

AND T1.GroupID = '123'

AND T2.GroupID = '134'

WHERE T1.Permission <> T2.Permission