The latitude of a place affects the altitude of the overhead sun at different places. On 21st June, the sun is overhead at tropic of cancer. The latitude of Ahmedabad is 23° N and that of Kolkata is also 23°N. These two places experience overhead sun twice a year. But Delhi (29°N) is situated beyond the tropic of cancer (23/4° N). Therefore, Delhi does not have overhead sun at any time of the year, because the sun is never overhead beyond the tropics.