Making Time roll over after 24 hours

To clarify why Jean Rage's will work and yours did not...

TIME in XL is Decimal, eg noon = 0.5, 6 am = 0.25 and 6pm = 0.75

The above is important to note because the TIME function will only work with the decimal time value (ie complete days (integer) will be ignored)... to quote XL Help:

TIME FUNCTION

Returns the decimal number for a particular time

The decimal number returned by TIME is a value ranging from 0 (zero) to 0.99999999, representing the times from 0:00:00 (12:00:00 AM) to 23:59:59 (11:59:59 P.M.).

So to elaborate with ex. - if D2 is say 360 then both

=TIME(0,D2,0)

and

=D2/1440

will return 0 06:00
ie 360 minutes is 06:00 hours - in decimal terms 0.25

However if D2 were say 1800 then

=TIME(0,D2,0)

would still return 0 06:00

whereas

=D2/1440

would return 1 01:00

This is because TIME will only work with decimal remainder... the value of 1800 minutes is in XL terms 1.25 - 1 and a quarter days... TIME will use only the .25 in it's calculation thus returning just 0 06:00. The D2/1440 approach will not disregard the complete days.