I have Excel Sheet in that excel sheet no. of employees list in the list In Time and Out time mension based on that i have mension the if more 8 hrs wrked write “Working Hours + OT” and anothe column “Present”. If the cell is empty or null write as “Absent”

(From row In dt_sampleData.AsEnumerable()
Let chkEmpty = String.Join("",row.ItemArray.Skip(2))
Let attendance = If(String.IsNullOrEmpty(chkEmpty.Trim), "Absent","Present")
Let wrkHrs = If(attendance.Equals("Present"),
If(Math.Abs((Convert.ToDateTime(row("Work End Time").ToString) - Convert.ToDateTime(row("Work Start Time").ToString)).Hours)>8,
"Worked for "+Math.Abs((Convert.ToDateTime(row("Work End Time").ToString) - Convert.ToDateTime(row("Work Start Time").ToString)).Hours).ToString +" Hours",
"Worked less than 8 Hours"),"")
Let ra = New Object(){
row("Name of Employee"),
attendance,
If(IsNothing(row("SSFA_LoginTime")) OrElse String.IsNullOrEmpty(row("SSFA_LoginTime").ToString),"",Convert.ToDateTime(row("SSFA_LoginTime").ToString).ToString("h:mm:ss tt")),
If(IsNothing(row("SSFA_LoginTime")) OrElse String.IsNullOrEmpty(row("SSFA_LoginTime").ToString),"",Convert.ToDateTime(row("Work Start Time").ToString).ToString("h:mm:ss tt")),
If(IsNothing(row("SSFA_LoginTime")) OrElse String.IsNullOrEmpty(row("SSFA_LoginTime").ToString),"",Convert.ToDateTime(row("Work End Time").ToString).ToString("h:mm:ss tt")),
wrkHrs}
Select dt_result.Rows.Add(ra)).CopyToDataTable()

(From row In dt_sampleData.AsEnumerable()
Let chkEmpty = String.Join("",row.ItemArray.Skip(2))
Let attendance = If(String.IsNullOrEmpty(chkEmpty.Trim), "Absent","Present")
Let wrkHrs = If(attendance.Equals("Present"),
If(Math.Abs((Convert.ToDateTime(row("Work End Time").ToString) - Convert.ToDateTime(row("Work Start Time").ToString)).Hours)>8,
"Worked for "+Math.Abs((Convert.ToDateTime(row("Work End Time").ToString) - Convert.ToDateTime(row("Work Start Time").ToString)).Hours).ToString +" Hours",
"Worked less than 8 Hours"),"00:00:00")
Let ra = New Object(){
row("Name of Employee"),
attendance,
If(IsNothing(row("SSFA_LoginTime")) OrElse String.IsNullOrEmpty(row("SSFA_LoginTime").ToString),"00:00:00",Convert.ToDateTime(row("SSFA_LoginTime").ToString).ToString("h:mm:ss tt")),
If(IsNothing(row("Work Start Time")) OrElse String.IsNullOrEmpty(row("Work Start Time").ToString),"00:00:00",Convert.ToDateTime(row("Work Start Time").ToString).ToString("h:mm:ss tt")),
If(IsNothing(row("Work End Time")) OrElse String.IsNullOrEmpty(row("Work End Time").ToString),"00:00:00",Convert.ToDateTime(row("Work End Time").ToString).ToString("h:mm:ss tt")),
wrkHrs}
Select dt_result.Rows.Add(ra)).CopyToDataTable()