This Solution Will Help you to resolve your problem
For i As Integer = dt.Rows.Count - 1 To 0 Step -1
Dim row As DataRow = dt.Rows(i)
If row.Item(0) Is Nothing Then
ElseIf row.Item(0).ToString = "" Then
for RDLC You Can Use The Belowing Method..
In the Classic client, on the Tools menu, click Object Designer.
In Object Designer, click Report, select the report that you want to modify, and then click Design.
On the View menu, click Layout.
In Visual Studio, in the Report.rdlc file, select the control or table row that you want to show conditionally.
On the View menu, click Properties Window.
In the Properties window, expand Visibility.
Under Visibility, in the Hidden field, select <Expression…> from the drop-down list.
In the Edit Expression window, enter the conditional statement for when the control or row is hidden, and then click OK.
The following illustration shows an example of a conditional visibility expression on report 2, General Journal - Test, in the standard application.
For more help you can check here http://msdn.microsoft.com/en-us/library/dd354976.aspx