fix: dont ignore items that dont have SVD

When items go from negative to positive stock value diff can be zero but
item might have taxes / need divisional loss adjustment.
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index ffdf8c4..33e40c8 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -288,9 +288,6 @@
 						{"voucher_type": "Purchase Receipt", "voucher_no": self.name,
 						"voucher_detail_no": d.name, "warehouse": d.warehouse, "is_cancelled": 0}, "stock_value_difference")
 
-					if not stock_value_diff:
-						continue
-
 					warehouse_account_name = warehouse_account[d.warehouse]["account"]
 					warehouse_account_currency = warehouse_account[d.warehouse]["account_currency"]
 					supplier_warehouse_account = warehouse_account.get(self.supplier_warehouse, {}).get("account")