In below example I’m adding account record in Salesforce Lightning Component with Add Delete Rows functionality.

Apex Class:

public with sharing class AuraSampleController{
    
    @AuraEnabled
    public static void saveAccounts(List<Account> accList){
        Insert accList;
    }
}

Lightning Component:

<aura:component controller="AuraSampleController" Implements="flexipage:availableForRecordHome,force:hasRecordId">
    
    <aura:attribute name="accountList" type="Account[]"/> 
    
    <div class="slds-m-around--xx-large">
        <div class="slds-float_right slds-p-bottom_small">
            <h1 class="slds-page-header__title">Add Row 
                <lightning:buttonIcon iconName="utility:add"  size="large" variant="bare" alternativeText="Add" onclick="{!c.addRow}"/>
            </h1>
        </div>
        <div class="container-fluid">        
            <table class="slds-table slds-table_bordered slds-table_cell-buffer"> 
                <thead>
                    <tr class="slds-text-title_caps">
                        <th scope="col">
                            <div class="slds-truncate">#</div>
                        </th>
                        <th scope="col">
                            <div class="slds-truncate" title="Account Name">Account Name</div>
                        </th>
                        <th scope="col">
                            <div class="slds-truncate" title="Account Number">Account Number</div>
                        </th>
                        <th scope="col">
                            <div class="slds-truncate" title="Phone">Phone</div>
                        </th>
                        <th scope="col">
                            <div class="slds-truncate" title="Action">Action</div>
                        </th>
                    </tr>
                </thead>   
                <tbody>      
                    <aura:iteration items="{!v.accountList}" var="acc" indexVar="index">
                        <tr>
                            <td> 
                                {!index + 1}
                            </td>
                            <td>
                                <lightning:input name="accName" type="text" required="true" maxlength="50" label="Account Name" value="{!acc.Name}" />
                            </td>
                            <td>
                                <lightning:input name="accNumber" type="text"  maxlength="10" label="Account Number" value="{!acc.AccountNumber}" />
                            </td>
                            <td>
                                <lightning:input name="accPhone" type="phone" maxlength="10" label="Phone" value="{!acc.Phone}" />
                            </td>
                            <td>
                                <a onclick="{!c.removeRow}" data-record="{!index}">
                                    <lightning:icon iconName="utility:delete" size="small" alternativeText="Delete"/>
                                    <span class="slds-assistive-text">Delete</span>
                                </a>
                            </td> 
                        </tr>
                    </aura:iteration>
                </tbody>
            </table>
            <div class="slds-align_absolute-center slds-p-top_small">
                <lightning:button variant="brand" label="Submit" title="Brand action" onclick="{!c.save}" />
            </div>
        </div>
    </div>
</aura:component>

Lightning JS Controller:

({
    addRow: function(component, event, helper) {
        helper.addAccountRecord(component, event);
    },
    
    removeRow: function(component, event, helper) {
        //Get the account list
        var accountList = component.get("v.accountList");
        //Get the target object
        var selectedItem = event.currentTarget;
        //Get the selected item index
        var index = selectedItem.dataset.record;
        accountList.splice(index, 1);
        component.set("v.accountList", accountList);
    },
    
    save: function(component, event, helper) {
        if (helper.validateAccountList(component, event)) {
            helper.saveAccountList(component, event);
        }
    },
})

Lightning JS Helper:

({
    addAccountRecord: function(component, event) {
        //get the account List from component  
        var accountList = component.get("v.accountList");
        //Add New Account Record
        accountList.push({
            'sobjectType': 'Account',
            'Name': '',
            'AccountNumber': '',
            'Phone': ''
        });
        component.set("v.accountList", accountList);
    },
    
    validateAccountList: function(component, event) {
        //Validate all account records
        var isValid = true;
        var accountList = component.get("v.accountList");
        for (var i = 0; i < accountList.length; i++) {
            if (accountList[i].Name == '') {
                isValid = false;
                alert('Account Name cannot be blank on row number ' + (i + 1));
            }
        }
        return isValid;
    },
    
    saveAccountList: function(component, event, helper) {
        //Call Apex class and pass account list parameters
        var action = component.get("c.saveAccounts");
        action.setParams({
            "accList": component.get("v.accountList")
        });
        action.setCallback(this, function(response) {
            var state = response.getState();
            if (state === "SUCCESS") {
                component.set("v.accountList", []);
                alert('Account records saved successfully');
            }
        }); 
        $A.enqueueAction(action);
    },
})

Create Account Record :

Created Account Records :