fix: discard empty rows from update items (#27021) (#27095)

(cherry picked from commit 6de7b8ea93)

Co-authored-by: Ankush Menat <ankush@iwebnotes.com>

erpnext/controllers/accounts_controller.py

@@ -1841,6 +1841,11 @@ def update_child_qty_rate(parent_doctype, trans_items, parent_doctype_name, chil
 
 	for d in data:
 		new_child_flag = False
+
+		if not d.get("item_code"):
+			# ignore empty rows
+			continue
+
 		if not d.get("docname"):
 			new_child_flag = True
 			check_doc_permissions(parent, 'create')