Thank you Luis and Sean.

Here is my try

use tempdb;

set nocount on;

if OBJECT_ID('dbo.TallyTable') is not null drop table dbo.TallyTable

go

select top 100 IDENTITY(int,1,1) as ID

into dbo.TallyTable from master.dbo.syscolumns

alter table dbo.TallyTable add constraint pk_tallytableId primary key clustered(ID)

GO

if OBJECT_ID('tempdb..#company') is not null

drop table #company

create table #company

(

Name varchar(20),

DaysInLate int

)

insert #company

select 'microsoft' as Name, 15 as daysinlate union all

select 'nokia' as name, 10 as daysinlate union all

select 'Google' as name, 13 as daysinlate

if OBJECT_ID('tempdb..#data') is not null

drop table #data

create table #data

(

Name varchar(20),

DataReceived datetime,

RecordsCount int

)

insert #data

select 'microsoft' as Name, '2013-08-01' as datareceived, 1000 as recordscount union all

select 'microsoft' as Name, '2013-08-02' as datareceived, 1001 as recordscount union all

select 'microsoft' as Name, '2013-08-03' as datareceived, 1002 as recordscount union all

select 'microsoft' as Name, '2013-08-04' as datareceived, 1003 as recordscount union all

select 'microsoft' as Name, '2013-08-05' as datareceived, 1005 as recordscount union all

select 'microsoft' as Name, '2013-08-06' as datareceived, 1005 as recordscount union all

select 'microsoft' as Name, '2013-08-07' as datareceived, 1006 as recordscount union all

select 'microsoft' as Name, '2013-08-08' as datareceived, 1007 as recordscount union all

select 'microsoft' as Name, '2013-08-09' as datareceived, 1004 as recordscount union all

select 'microsoft' as Name, '2013-08-10' as datareceived, 1033 as recordscount union all

select 'microsoft' as Name, '2013-08-11' as datareceived, 1020 as recordscount;

with MyDates as

(

select ID, DATEADD(DAY, ID - 1, '2013-08-01') as MyDate

from dbo.TallyTable t

where t.ID <= 31

)

select *, case when DataReceived IS not null then DataReceived else (select top 1 DATEADD(DAY, c.DaysInLate, md.MyDate) from #data d2 join #company c on d2.Name = c.Name where c.Name = 'microsoft') end as MyNewValue

from MyDates md

left join #data d on d.DataReceived = md.MyDate

the "MyNewValue" data has to come in the place of null on recordscount column

also i need the output as pivotized. any help please

also am confused about the result as my expected results was column should be as dates and row as recordscount and if recordcount is null then whatever we discussed about applying the formula to bring the dates