fix: internal transfer condition

[rohitwaghchaure]

There are two scenarios which are as follows

Transfer between two branches of same company -> Delivery Note Required while making Purchase Receipt
Transfer between two branches of different company -> You can make Delivery Note and Purchase Receipt Individually

In the first case the rate in the purchase receipt should be same as delivery note and therefore reference of delivery note is required. Where as in the second case the rate of delivery note and purchase receipt might be different and therefore rate is not required.

Currently system is forcing to check reference in second case which is not required.

[codecov]

Codecov Report

Merging #35158 (b5a2ccf) into develop (9aa6465) will increase coverage by 0.01%.
The diff coverage is 100.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #35158      +/-   ##
===========================================
+ Coverage    63.69%   63.71%   +0.01%     
===========================================
  Files          813      813              
  Lines        60032    60100      +68     
===========================================
+ Hits         38239    38292      +53     
- Misses       21793    21808      +15     

Impacted Files	Coverage Δ
...stock/doctype/purchase_receipt/purchase_receipt.py	92.69% <100.00%> (ø)
erpnext/stock/stock_ledger.py	90.27% <100.00%> (+0.06%)	⬆️

... and 12 files with indirect coverage changes