declare @t as table ( ContractDate date
,                     Number       int
,                     id           int )

declare @p as table ( ContractDate date
,                     Number       int
,                     id           int )

 

insert into @p
values ( '2021-02-26 00:00:00.000', -301220205, 132080813 )
,      ( '2020-12-30 00:00:00.000', 301220205,  130841514 )
,      ( '2021-02-26 00:00:00.000', 301220205,  132080814 )

 

 

insert into @t
values ( '2021-03-01 00:00:00.000', -301220205, 29454 )
,      ( '2020-12-30 00:00:00.000', 301220205,  24025 )
,      ( '2021-03-01 00:00:00.000', 301220205,  29455 )

 

--select *
--from @p
--select *
--from @t

 

 

select t1.ContractDate
,      t1.Number
,      t1.id
,      p1.id
,      p1.ContractDate
from @t t1
join @p p1 on p1.Number=t1.Number
where not exists (
       select *
       from @t tt1
       join @p pp1 on pp1.Number=tt1.Number
                    and tt1.ContractDate=pp1.ContractDate
       where pp1.id=p1.id
             or tt1.id=t1.id
       )
order by 2 desc