fix(subcontracting): add condition to exclude tax withholding accounts in purchase receipt mapping

(cherry picked from commit 13031d6d5d)

# Conflicts:
#	erpnext/subcontracting/doctype/subcontracting_receipt/mapper.py

erpnext/subcontracting/doctype/subcontracting_receipt/mapper.py

@@ -0,0 +1,172 @@
+# Copyright (c) 2022, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe import _
+from frappe.model.document import Document
+from frappe.model.mapper import get_mapped_doc
+from frappe.utils import flt, get_link_to_form
+
+
+@frappe.whitelist()
+def make_subcontract_return_against_rejected_warehouse(source_name: str):
+	from erpnext.controllers.sales_and_purchase_return import make_return_doc
+
+	return make_return_doc("Subcontracting Receipt", source_name, return_against_rejected_qty=True)
+
+
+@frappe.whitelist()
+def make_subcontract_return(source_name: str, target_doc: str | dict | Document | None = None):
+	from erpnext.controllers.sales_and_purchase_return import make_return_doc
+
+	return make_return_doc("Subcontracting Receipt", source_name, target_doc)
+
+
+@frappe.whitelist(methods=["POST"])
+def make_purchase_receipt(
+	source_name: Document | str,
+	target_doc: str | dict | Document | None = None,
+	save: bool = False,
+	submit: bool = False,
+	notify: bool = False,
+):
+	if isinstance(source_name, str):
+		source_doc = frappe.get_doc("Subcontracting Receipt", source_name)
+	else:
+		source_doc = source_name
+
+	if source_doc.is_return:
+		return
+
+	po_sr_item_dict = {}
+	po_name = None
+	for item in source_doc.items:
+		if not item.purchase_order:
+			continue
+
+		if not po_name:
+			po_name = item.purchase_order
+
+		po_sr_item_dict[item.purchase_order_item] = {
+			"qty": flt(item.qty),
+			"rejected_qty": flt(item.rejected_qty),
+			"warehouse": item.warehouse,
+			"rejected_warehouse": item.rejected_warehouse,
+			"subcontracting_receipt_item": item.name,
+		}
+
+	if not po_name:
+		frappe.throw(
+			_("Purchase Order Item reference is missing in Subcontracting Receipt {0}").format(
+				source_doc.name
+			)
+		)
+
+	def update_item(obj, target, source_parent):
+		sr_item_details = po_sr_item_dict.get(obj.name)
+		ratio = flt(obj.qty) / flt(obj.fg_item_qty)
+
+		target.update(
+			{
+				"qty": ratio * sr_item_details["qty"],
+				"rejected_qty": ratio * sr_item_details["rejected_qty"],
+				"warehouse": sr_item_details["warehouse"],
+				"rejected_warehouse": sr_item_details["rejected_warehouse"],
+				"subcontracting_receipt_item": sr_item_details["subcontracting_receipt_item"],
+			}
+		)
+
+	def post_process(source, target):
+		target.set_missing_values()
+		target.update(
+			{
+				"posting_date": source_doc.posting_date,
+				"posting_time": source_doc.posting_time,
+				"subcontracting_receipt": source_doc.name,
+				"supplier_warehouse": source_doc.supplier_warehouse,
+				"is_subcontracted": 1,
+				"currency": frappe.get_cached_value("Company", target.company, "default_currency"),
+			}
+		)
+
+	target_doc = get_mapped_doc(
+		"Purchase Order",
+		po_name,
+		{
+			"Purchase Order": {
+				"doctype": "Purchase Receipt",
+				"field_map": {"supplier_warehouse": "supplier_warehouse"},
+				"validation": {
+					"docstatus": ["=", 1],
+				},
+			},
+			"Purchase Order Item": {
+				"doctype": "Purchase Receipt Item",
+				"field_map": {
+					"name": "purchase_order_item",
+					"parent": "purchase_order",
+					"bom": "bom",
+				},
+				"postprocess": update_item,
+				"condition": lambda doc: doc.name in po_sr_item_dict,
+			},
+			"Purchase Taxes and Charges": {
+				"doctype": "Purchase Taxes and Charges",
+				"reset_value": True,
+				# for POs created in earlier version with tax_withholding_row
+				"condition": lambda doc: not doc.is_tax_withholding_account,
+			},
+		},
+		postprocess=post_process,
+	)
+
+	if not target_doc.get("items"):
+		add_po_items_to_pr(source_doc, target_doc)
+
+	if (save or submit) and frappe.has_permission(target_doc.doctype, "create"):
+		target_doc.save()
+
+		if submit and frappe.has_permission(target_doc.doctype, "submit", target_doc):
+			frappe.db.savepoint("submit_subcontracting_receipt")
+			try:
+				target_doc.submit()
+			except Exception as e:
+				frappe.db.rollback(save_point="submit_subcontracting_receipt")
+				target_doc.add_comment("Comment", _("Submit Action Failed") + "<br><br>" + str(e))
+
+		if notify:
+			frappe.msgprint(
+				_("Purchase Receipt {0} created.").format(
+					get_link_to_form(target_doc.doctype, target_doc.name)
+				),
+				indicator="green",
+				alert=True,
+			)
+
+	return target_doc
+
+
+def add_po_items_to_pr(scr_doc, target_doc):
+	fg_items = {(item.item_code, item.purchase_order): item.qty for item in scr_doc.items}
+
+	for (item_code, po_name), fg_qty in fg_items.items():
+		po_doc = frappe.get_doc("Purchase Order", po_name)
+		for item in po_doc.items:
+			if item.fg_item != item_code:
+				continue
+
+			qty = (item.stock_qty - item.received_qty) * fg_qty / item.fg_item_qty
+			if qty:
+				target_doc.append(
+					"items",
+					{
+						"item_code": item.item_code,
+						"item_name": item.item_name,
+						"description": item.description,
+						"qty": qty,
+						"rate": item.rate,
+						"warehouse": item.warehouse,
+						"purchase_order": item.parent,
+						"purchase_order_item": item.name,
+					},
+				)

erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py

@@ -1592,6 +1592,73 @@ class TestSubcontractingReceipt(ERPNextTestSuite):
 
 		self.assertEqual(pr_details[0]["total_taxes_and_charges"], 60)
 
+	@ERPNextTestSuite.change_settings("Buying Settings", {"auto_create_purchase_receipt": 1})
+	def test_auto_create_purchase_receipt_with_tax_withholding_row(self):
+		from erpnext.buying.doctype.purchase_order.test_purchase_order import create_purchase_order
+
+		fg_item = "Subcontracted Item SA1"
+		service_items = [
+			{
+				"warehouse": "_Test Warehouse - _TC",
+				"item_code": "Subcontracted Service Item 1",
+				"qty": 10,
+				"rate": 100,
+				"fg_item": fg_item,
+				"fg_item_qty": 5,
+			},
+		]
+
+		po = create_purchase_order(
+			rm_items=service_items,
+			is_subcontracted=1,
+			supplier_warehouse="_Test Warehouse 1 - _TC",
+			do_not_submit=True,
+		)
+		# withheld against the full PO value, and not recomputed on a partial receipt
+		po.append(
+			"taxes",
+			{
+				"account_head": "_Test Account Excise Duty - _TC",
+				"charge_type": "Actual",
+				"add_deduct_tax": "Deduct",
+				"cost_center": "_Test Cost Center - _TC",
+				"description": "TDS on Contract",
+				"doctype": "Purchase Taxes and Charges",
+				"tax_amount": 800,
+				"is_tax_withholding_account": 1,
+			},
+		)
+		po.save()
+		po.submit()
+		self.assertEqual(po.grand_total, 200)
+
+		sco = get_subcontracting_order(po_name=po.name)
+
+		rm_items = get_rm_items(sco.supplied_items)
+		itemwise_details = make_stock_in_entry(rm_items=rm_items)
+		make_stock_transfer_entry(
+			sco_no=sco.name,
+			rm_items=rm_items,
+			itemwise_details=copy.deepcopy(itemwise_details),
+		)
+
+		scr = make_subcontracting_receipt(sco.name)
+		scr.items[0].qty = 3
+		scr.save()
+
+		# carrying the withholding row over would deduct 800 from a 600 receipt,
+		# and Purchase Receipt rejects the resulting negative Grand Total
+		scr.submit()
+
+		pr_name = frappe.db.get_value("Purchase Receipt", {"subcontracting_receipt": scr.name})
+		self.assertTrue(pr_name)
+
+		pr = frappe.get_doc("Purchase Receipt", pr_name)
+		self.assertEqual(pr.items[0].qty, 6)
+		self.assertEqual(pr.net_total, 600)
+		self.assertFalse([row for row in pr.taxes if row.is_tax_withholding_account])
+		self.assertEqual(pr.grand_total, 600)
+
 	@ERPNextTestSuite.change_settings("Buying Settings", {"auto_create_purchase_receipt": 1})
 	def test_auto_create_purchase_receipt_with_no_reference_of_po_item(self):
 		from erpnext.buying.doctype.purchase_order.test_purchase_order import create_purchase_order