fix: 1st row depr. sch. value of asset put to less than 180 days acc. to I.T. S. 32

[anandbaburajan]

Fixing the incorrect value of the first row of the depreciation schedule if an asset is put to use for less than 180 days as per Income Tax – Section 32 -- the pro rata amount shouldn't be calculated for the first row.

Depends on resilient-tech/india-compliance#1392.

[codecov]

Codecov Report

Merging #38696 (7d9e9df) into develop (acb6e8e) will decrease coverage by 0.01%.
Report is 35 commits behind head on develop.
The diff coverage is 38.59%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #38696      +/-   ##
===========================================
- Coverage    60.07%   60.07%   -0.01%     
===========================================
  Files          759      759              
  Lines        69531    69540       +9     
===========================================
+ Hits         41774    41775       +1     
- Misses       27757    27765       +8     

Files	Coverage Δ
erpnext/__init__.py	70.00% <100.00%> (ø)
erpnext/accounts/deferred_revenue.py	77.31% <100.00%> (ø)
...ange_rate_revaluation/exchange_rate_revaluation.py	88.21% <100.00%> (ø)
...xt/accounts/doctype/journal_entry/journal_entry.py	65.63% <100.00%> (ø)
...xt/accounts/doctype/payment_entry/payment_entry.py	84.14% <100.00%> (ø)
...next/accounts/doctype/pricing_rule/pricing_rule.py	62.09% <100.00%> (ø)
...ounts/doctype/purchase_invoice/purchase_invoice.py	70.12% <100.00%> (ø)
...xt/accounts/doctype/sales_invoice/sales_invoice.py	73.92% <100.00%> (-0.08%)	⬇️
...xt/accounts/doctype/shipping_rule/shipping_rule.py	75.65% <100.00%> (ø)
...next/accounts/doctype/subscription/subscription.py	77.71% <100.00%> (ø)
... and 48 more

... and 3 files with indirect coverage changes