test: remove unnecessary creation of new company

[ankush]

This was pointless, doesn't affect any business logic whatsoever.

[codecov]

Codecov Report

Merging #28137 (6e065eb) into develop (b01635e) will decrease coverage by 0.06%.
The diff coverage is n/a.

@@             Coverage Diff             @@
##           develop   #28137      +/-   ##
===========================================
- Coverage    55.39%   55.32%   -0.07%     
===========================================
  Files         1248     1248              
  Lines        67681    67692      +11     
===========================================
- Hits         37494    37453      -41     
- Misses       30187    30239      +52     

Impacted Files	Coverage Δ
erpnext/utilities/product.py	15.94% <0.00%> (-34.79%)	⬇️
erpnext/shopping_cart/product_info.py	32.35% <0.00%> (-20.59%)	⬇️
erpnext/education/doctype/student/student.py	73.95% <0.00%> (-3.13%)	⬇️
erpnext/stock/report/stock_ledger/stock_ledger.py	75.80% <0.00%> (-2.42%)	⬇️
...ion/doctype/course_enrollment/course_enrollment.py	45.09% <0.00%> (-1.97%)	⬇️
...e/shopping_cart_settings/shopping_cart_settings.py	66.03% <0.00%> (-1.89%)	⬇️
...ctype/accounting_dimension/accounting_dimension.py	64.34% <0.00%> (-1.56%)	⬇️
erpnext/shopping_cart/product_query.py	61.19% <0.00%> (-1.50%)	⬇️
...e/period_closing_voucher/period_closing_voucher.py	88.23% <0.00%> (-1.48%)	⬇️
erpnext/accounts/deferred_revenue.py	75.22% <0.00%> (-0.89%)	⬇️
... and 13 more