diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 8539aae8560..91755e61697 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -1707,117 +1707,6 @@ class TestPurchaseReceipt(FrappeTestCase):
 
 		self.assertTrue(return_pi.docstatus == 1)
 
-<<<<<<< HEAD
-=======
-	def test_disable_last_purchase_rate(self):
-		from erpnext.stock.get_item_details import get_item_details
-
-		item = make_item(
-			"_Test Disable Last Purchase Rate",
-			{"is_purchase_item": 1, "is_stock_item": 1},
-		)
-
-		frappe.db.set_single_value("Buying Settings", "disable_last_purchase_rate", 1)
-
-		pr = make_purchase_receipt(
-			qty=1,
-			rate=100,
-			item_code=item.name,
-		)
-
-		args = pr.items[0].as_dict()
-		args.update(
-			{
-				"supplier": pr.supplier,
-				"doctype": pr.doctype,
-				"conversion_rate": pr.conversion_rate,
-				"currency": pr.currency,
-				"company": pr.company,
-				"posting_date": pr.posting_date,
-				"posting_time": pr.posting_time,
-			}
-		)
-
-		res = get_item_details(args)
-		self.assertEqual(res.get("last_purchase_rate"), 0)
-
-		frappe.db.set_single_value("Buying Settings", "disable_last_purchase_rate", 0)
-
-		pr = make_purchase_receipt(
-			qty=1,
-			rate=100,
-			item_code=item.name,
-		)
-
-		res = get_item_details(args)
-		self.assertEqual(res.get("last_purchase_rate"), 100)
-
-	def test_validate_received_qty_for_internal_pr(self):
-		prepare_data_for_internal_transfer()
-		customer = "_Test Internal Customer 2"
-		company = "_Test Company with perpetual inventory"
-		from_warehouse = create_warehouse("_Test Internal From Warehouse New", company=company)
-		target_warehouse = create_warehouse("_Test Internal GIT Warehouse New", company=company)
-		to_warehouse = create_warehouse("_Test Internal To Warehouse New", company=company)
-
-		# Step 1: Create Item
-		item = make_item(properties={"is_stock_item": 1, "valuation_rate": 100})
-
-		# Step 2: Create Stock Entry (Material Receipt)
-		from erpnext.stock.doctype.stock_entry.test_stock_entry import make_stock_entry
-
-		make_stock_entry(
-			purpose="Material Receipt",
-			item_code=item.name,
-			qty=15,
-			company=company,
-			to_warehouse=from_warehouse,
-		)
-
-		# Step 3: Create Delivery Note with Internal Customer
-		from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
-
-		dn = create_delivery_note(
-			item_code=item.name,
-			company=company,
-			customer=customer,
-			cost_center="Main - TCP1",
-			expense_account="Cost of Goods Sold - TCP1",
-			qty=10,
-			rate=100,
-			warehouse=from_warehouse,
-			target_warehouse=target_warehouse,
-		)
-
-		# Step 4: Create Internal Purchase Receipt
-		from erpnext.controllers.status_updater import OverAllowanceError
-		from erpnext.stock.doctype.delivery_note.delivery_note import make_inter_company_purchase_receipt
-
-		pr = make_inter_company_purchase_receipt(dn.name)
-		pr.items[0].qty = 15
-		pr.items[0].from_warehouse = target_warehouse
-		pr.items[0].warehouse = to_warehouse
-		pr.items[0].rejected_warehouse = from_warehouse
-		pr.save()
-
-		self.assertRaises(OverAllowanceError, pr.submit)
-
-		# Step 5: Test Over Receipt Allowance
-		frappe.db.set_single_value("Stock Settings", "over_delivery_receipt_allowance", 50)
-
-		make_stock_entry(
-			purpose="Material Transfer",
-			item_code=item.name,
-			qty=5,
-			company=company,
-			from_warehouse=from_warehouse,
-			to_warehouse=target_warehouse,
-		)
-
-		pr.submit()
-
-		frappe.db.set_single_value("Stock Settings", "over_delivery_receipt_allowance", 0)
-
 	def test_internal_pr_gl_entries(self):
 		from erpnext.stock import get_warehouse_account_map
 		from erpnext.stock.doctype.delivery_note.delivery_note import make_inter_company_purchase_receipt
@@ -1869,12 +1758,13 @@ class TestPurchaseReceipt(FrappeTestCase):
 
 		# Step - 3: Create back-date Stock Reconciliation [After DN and Before PR]
 		create_stock_reconciliation(
-			item_code=item,
+			item_code=item.name,
 			warehouse=target_warehouse,
 			qty=10,
 			rate=50,
 			company=company,
 			posting_date=add_days(today(), -1),
+			expense_account="Stock Adjustment - TCP1",
 		)
 
 		warehouse_account = get_warehouse_account_map(company)
@@ -1901,7 +1791,6 @@ class TestPurchaseReceipt(FrappeTestCase):
 		# Value of Stock Account should be equal to the sum of Stock Value Difference
 		self.assertEqual(stock_account_value, stock_diff)
 
->>>>>>> c86c543fbf (test: add test case for internal PR GL Entries)
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier