Hi,
Try like as follows....
SELECT T1.id,
CASE WHEN (EXISTS (SELECT 1 FROM table2 WHERE ID=T1.ID AND companyid=1) AND
EXISTS (SELECT 1 FROM table2 WHERE ID=T1.ID AND companyid<>1) ) THEN 'Both'
WHEN (EXISTS (SELECT 1 FROM table2 WHERE ID=T1.ID AND companyid=1)) THEN 'C'
WHEN (EXISTS (SELECT 1 FROM table2 WHERE ID=T1.ID AND companyid<>1)) THEN 'D'
END
FROM table1 T1
Regards
GVPrabu