fix: Do not consider opening entries for TDS calculation (#23597)

diff --git a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
index 83d7967..8b5e68b 100644
--- a/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
+++ b/erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py
@@ -106,6 +106,7 @@
 			from `tabGL Entry`
 			where company = %s and
 			party in %s and fiscal_year=%s and credit > 0
+			and is_opening = 'No'
 		""", (company, tuple(suppliers), fiscal_year), as_dict=1)
 
 	vouchers = [d.voucher_no for d in entries]
@@ -192,6 +193,7 @@
 		select distinct voucher_no
 		from `tabGL Entry`
 		where party in %s and %s and debit > 0
+		and is_opening = 'No'
 	""", (tuple(suppliers), condition)) or []
 
 def get_debit_note_amount(suppliers, year_start_date, year_end_date, company=None):