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In this tutorial by DP Tutorials, viewers learn how to calculate Service Level Agreements (SLA) or Turnaround Times (TAT) while excluding non-business hours in Excel. The presenter illustrates two scenarios: one with date and time in separate columns and another with them combined. Starting with the first case, the tutorial highlights that a simple subtraction leads to incorrect results, as it does not account for business hours, which run from 9:00 AM to 9:00 PM. An example shows an initial calculation of 10 hours and 29 minutes that is inaccurate due to including non-business hours like 6:00 AM. The tutorial guides users on correcting this through specific Excel formulas.