Excel formula that matches time values that are close but not exact

I'm trying to find a formula that will match two times that are very close to each other but not exact. They're also formatted different so I can't use the EXACT function. Pleae refernce the previous question which will explain what the situation is: https://www.experts-exchange.com/questions/29171053/Emulating-or-replacing-the-EXACT-function-to-return-TRUE-to-a-close-match.html

In any event unlike the two cells in that question, I have some situations where the times are off by a minute or so.


When the times are identical but formatted different I can use this formula: "=VALUE(G267) = VALUE(K267)" where G267 = 20:14 and K267 = 8:14 PM

But what do I do when G267 = 9:22 and K267 = 09:23 AM?

Thanks in advance!

John