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IF statement involving time subtraction versus entered time data

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    IF statement involving time subtraction versus entered time data

    Hi,

    I'm trying to use an IF statement to determine if entered time versus calculated time via subtraction are equal to one another. I seem to be having a problem as for some time values the IF statement is working correctly, however for other values it is not. Does anyone know why this would be? I have attached photos with the designated cells. Cell P51 is 12:12:00 AM; similar to P114.

    Thanks
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