fix(India): Internal transfer check fix (backport #27712)

[mergify]

This is an automatic backport of pull request #27712 done by Mergify.

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[codecov]

Codecov Report

Merging #27755 (da47fe2) into develop (ab2adf0) will increase coverage by 0.05%.
The diff coverage is 100.00%.

@@             Coverage Diff             @@
##           develop   #27755      +/-   ##
===========================================
+ Coverage    54.61%   54.66%   +0.05%     
===========================================
  Files         1343     1343              
  Lines        71048    71050       +2     
===========================================
+ Hits         38802    38840      +38     
+ Misses       32246    32210      -36     

Impacted Files	Coverage Δ
erpnext/regional/india/utils.py	65.73% <100.00%> (+0.47%)	⬆️
...e/asset_value_adjustment/asset_value_adjustment.py	87.80% <0.00%> (-3.66%)	⬇️
...doctype/healthcare_settings/healthcare_settings.py	60.65% <0.00%> (-1.64%)	⬇️
erpnext/portal/utils.py	30.00% <0.00%> (-1.43%)	⬇️
erpnext/accounts/deferred_revenue.py	75.22% <0.00%> (-0.89%)	⬇️
erpnext/selling/doctype/sales_order/sales_order.py	76.85% <0.00%> (-0.38%)	⬇️
erpnext/stock/stock_ledger.py	86.30% <0.00%> (ø)
erpnext/payroll/doctype/salary_slip/salary_slip.py	83.68% <0.00%> (+0.13%)	⬆️
erpnext/stock/get_item_details.py	79.53% <0.00%> (+0.15%)	⬆️
erpnext/accounts/utils.py	59.88% <0.00%> (+0.18%)	⬆️
... and 11 more