$file = 'C:/Users/Siddharth/Desktop/file1.txt'; 
    open(FH, $file) or die("File $file not found"); 
   open(F2,"C:/Users/Siddharth/Desktop/file2.txt");
      @a1=<FH>;
      foreach $a1(@a1){
    while(@a2 = <F2>) 
    { 
        if( grep $a2 =~ /$_/,$a1)
        { 
        }         
        else
        {
           print "$a1\n";
         }
            
    }
  }