declare @T table(ActualTimeIn time(0), InTime time(0))
insert into @T values
('09:30:00 AM', '1:23:00 PM'),
('09:30:00 AM', '11:30:00 AM'),
('09:30:00 AM', '11:29:00 AM')
select cast(dateadd(s, datediff(s, ActualTimeIn, InTime), 0) as time(0))
from @T
Результат
----------------
03:53:00
02:00:00
01:59:00