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mangesh_yadav
 
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Use:
=IF(C1B1,C1-B1,1-(B1-C1))
and use the time format h:mm to display

For totalling, use:
=SUM(D1:D10)
assuming 10 rows of data, and format as dd:hh:mm because more than 24
hours will display the residual part in the format hh:mm. Example 27:00
will display 03:00. So changing to dd:hh:mm will display 1:03:00
correctly. If you want the display to show 27, then use:
=SUM(D1:D10)*24
and format as general

Mangesh


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