refactor: gate company restrictions per master via Restrict to Companies checkbox

Replaces the Global Defaults toggle. Each Item/Customer/Supplier now
carries a Restrict to Companies checkbox: the Allowed Companies table
only shows (and is mandatory) when checked, is cleared on uncheck, and
permission filtering, read denial and write validation apply only to
masters that have the checkbox set.

erpnext/setup/doctype/global_defaults/global_defaults.json

@@ -17,8 +17,7 @@
   "disable_rounded_total",
   "disable_in_words",
   "column_break_hnew",
-  "use_posting_datetime_for_naming_documents",
-  "enable_company_wise_masters"
+  "use_posting_datetime_for_naming_documents"
  ],
  "fields": [
   {
@@ -93,13 +92,6 @@
    "fieldtype": "Check",
    "label": "Use Posting Datetime for Naming Documents"
   },
-  {
-   "default": "0",
-   "description": "When enabled, Supplier, Customer, and Item records can be restricted to specific companies via their <b>Allowed Companies</b> table. Transactions will only show masters configured for the selected company.",
-   "fieldname": "enable_company_wise_masters",
-   "fieldtype": "Check",
-   "label": "Enable Company-wise Master Filtering"
-  },
   {
    "fieldname": "defaults_section",
    "fieldtype": "Section Break",
@@ -121,7 +113,7 @@
  "in_create": 1,
  "issingle": 1,
  "links": [],
- "modified": "2026-07-14 18:30:00.000000",
+ "modified": "2026-07-14 23:00:00.000000",
  "modified_by": "Administrator",
  "module": "Setup",
  "name": "Global Defaults",

erpnext/setup/doctype/global_defaults/global_defaults.py

@@ -18,7 +18,6 @@ keydict = {
 	"account_url": "account_url",
 	"disable_rounded_total": "disable_rounded_total",
 	"disable_in_words": "disable_in_words",
-	"enable_company_wise_masters": "enable_company_wise_masters",
 }
 
 ROUNDED_TOTAL_DOCTYPES = (
@@ -52,7 +51,6 @@ class GlobalDefaults(Document):
 		demo_company: DF.Link | None
 		disable_in_words: DF.Check
 		disable_rounded_total: DF.Check
-		enable_company_wise_masters: DF.Check
 		hide_currency_symbol: DF.Check
 		use_posting_datetime_for_naming_documents: DF.Check
 	# end: auto-generated types