diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 2f6788c9552..5570fc265b0 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -4529,137 +4529,6 @@ class TestPurchaseReceipt(FrappeTestCase):
 
 		self.assertEqual(sles, [1500.0, 1500.0])
 
-<<<<<<< HEAD
-=======
-	@IntegrationTestCase.change_settings("Stock Settings", {"allow_negative_stock": 0})
-	def test_multiple_transactions_with_same_posting_datetime(self):
-		from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
-		from erpnext.stock.stock_ledger import NegativeStockError
-
-		item_code = make_item(
-			"Test Item for Multiple Txn with Same Posting Datetime", {"is_stock_item": 1}
-		).name
-
-		pr = make_purchase_receipt(
-			item_code=item_code,
-			qty=100,
-			rate=100,
-			posting_date=today(),
-			posting_time="10:00:00",
-		)
-
-		create_delivery_note(
-			item_code=item_code,
-			qty=100,
-			rate=100,
-			posting_date=today(),
-			posting_time="10:00:00",
-		)
-
-		make_purchase_receipt(
-			item_code=item_code,
-			qty=150,
-			rate=100,
-			posting_date=today(),
-			posting_time="10:00:00",
-		)
-
-		self.assertRaises(NegativeStockError, pr.cancel)
-
-	@IntegrationTestCase.change_settings(
-		"Buying Settings", {"set_landed_cost_based_on_purchase_invoice_rate": 1, "maintain_same_rate": 0}
-	)
-	def test_set_lcv_from_pi_created_against_po(self):
-		from erpnext.buying.doctype.purchase_order.purchase_order import (
-			make_purchase_invoice as make_pi_against_po,
-		)
-		from erpnext.buying.doctype.purchase_order.purchase_order import (
-			make_purchase_receipt as make_pr_against_po,
-		)
-		from erpnext.buying.doctype.purchase_order.test_purchase_order import create_purchase_order
-
-		original_value = frappe.db.get_single_value("Accounts Settings", "over_billing_allowance")
-
-		frappe.db.set_single_value("Accounts Settings", "over_billing_allowance", 100)
-
-		item_code = create_item("Test Item for LCV from PI against PO").name
-
-		po = create_purchase_order(item_code=item_code, qty=10, rate=400)
-		pr = make_pr_against_po(po.name)
-		pr.items[0].qty = 5
-		item = frappe.copy_doc(pr.items[0])
-		item.qty = 2
-		pr.append("items", item)
-
-		item = frappe.copy_doc(pr.items[0])
-		item.qty = 3
-		pr.append("items", item)
-		pr.submit()
-
-		pi = make_pi_against_po(po.name)
-		pi.items[0].rate = 500
-		pi.submit()
-
-		pr.reload()
-		for row in pr.items:
-			self.assertTrue(row.amount_difference_with_purchase_invoice)
-			amt_diff = 5000 * (row.qty / 10) - row.amount
-			self.assertEqual(row.amount_difference_with_purchase_invoice, amt_diff)
-
-		frappe.db.set_single_value("Accounts Settings", "over_billing_allowance", original_value)
-
-	def test_purchase_return_with_and_without_return_against_rejected_qty(self):
-		from erpnext.stock.doctype.purchase_receipt.purchase_receipt import (
-			make_purchase_return as _make_purchase_return,
-		)
-		from erpnext.stock.doctype.purchase_receipt.purchase_receipt import (
-			make_purchase_return_against_rejected_warehouse,
-		)
-
-		item_code = create_item("Test Item for PR against Rejected Qty").name
-		warehouse = "_Test Warehouse - _TC"
-
-		company = frappe.db.get_value("Warehouse", warehouse, "company")
-		rejected_wh = create_warehouse("_Test Rejected Warehouse", company=company)
-
-		pr = make_purchase_receipt(
-			item_code=item_code,
-			qty=10,
-			rejected_qty=5,
-			rate=100,
-			warehouse=warehouse,
-			rejected_warehouse=rejected_wh,
-		)
-
-		# Purchase Return against rejected qty partially
-		return_entry = make_purchase_return_against_rejected_warehouse(pr.name)
-		return_entry.items[0].qty = -2
-		return_entry.items[0].received_qty = -2
-		return_entry.save()
-		return_entry.submit()
-		pr.reload()
-
-		# Purchase Return against rejected qty partially
-		return_entry = _make_purchase_return(pr.name)
-
-		self.assertEqual(return_entry.items[0].qty, -10)
-		self.assertEqual(return_entry.items[0].rejected_qty, -3)  # 5-2=3
-
-		return_entry.items[0].qty = -8
-		return_entry.items[0].stock_qty = -8
-		return_entry.items[0].received_qty = -11
-
-		return_entry.save()
-		return_entry.submit()
-
-		pr.reload()
-
-		# Purchase Return against rejected qty partially
-		return_entry = _make_purchase_return(pr.name)
-
-		self.assertEqual(return_entry.items[0].qty, -2)
-		self.assertEqual(return_entry.items[0].rejected_qty, 0)  # 3-3=0
-
 	def test_do_not_use_batchwise_valuation_with_fifo(self):
 		from erpnext.stock.doctype.stock_entry.test_stock_entry import make_stock_entry
 
@@ -4808,7 +4677,6 @@ class TestPurchaseReceipt(FrappeTestCase):
 
 		self.assertEqual(frappe.parse_json(stock_queue), [[20, 0.0]])
 
->>>>>>> b6312bca9c (fix: valuation rate for non batchwise valuation)
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier