Thanks for your response.
I am not clear with description provided by you as I am not developer professionally and new to R and scripting. Please tell me what changes should I made to come over this?
I guess, we are walking away from our target. Please See attachment "ExcelEntries.png".
I have to add parent records(from Columns A & B) and all its child's(from Column C to E). Right now I have achieved this by temporary solution but I want to finish it all permanently ASAP.
So kindly go through my earlier posts, don't forget to see my very first post for proper details on this and let me know if I am going on wrong way.
Response awaited

Thanks in advance,
Varun.