fix: Tax withholding reversal on Debit Notes

[deepeshgarg007]

There is no tax withholding reversal on the creation of returns against Purchase Invoices. Ideally whatever amount is reversed using a Debit Note the corresponding Tax Withheld should also be reversed.

[codecov]

Codecov Report

Merging #36799 (6d9cebf) into develop (e93b927) will increase coverage by 0.00%.
Report is 41 commits behind head on develop.
The diff coverage is 83.33%.

Additional details and impacted files

@@           Coverage Diff            @@
##           develop   #36799   +/-   ##
========================================
  Coverage    65.19%   65.20%           
========================================
  Files          792      792           
  Lines        61814    61861   +47     
========================================
+ Hits         40299    40334   +35     
- Misses       21515    21527   +12     

Files Changed	Coverage Δ
erpnext/controllers/sales_and_purchase_return.py	87.14% <50.00%> (-0.24%)	⬇️
...x_withholding_category/tax_withholding_category.py	92.42% <100.00%> (ø)
..._receivable_summary/accounts_receivable_summary.py	92.15% <100.00%> (ø)

... and 16 files with indirect coverage changes