fix: Not able to save subcontracting receipt (#38085)

diff --git a/erpnext/stock/doctype/serial_and_batch_bundle/serial_and_batch_bundle.py b/erpnext/stock/doctype/serial_and_batch_bundle/serial_and_batch_bundle.py
index f2bbf2b..0a4cae7 100644
--- a/erpnext/stock/doctype/serial_and_batch_bundle/serial_and_batch_bundle.py
+++ b/erpnext/stock/doctype/serial_and_batch_bundle/serial_and_batch_bundle.py
@@ -1604,6 +1604,9 @@
 	)
 
 	for key, val in kwargs.items():
+		if not val:
+			continue
+
 		if key in ["get_subcontracted_item"]:
 			continue
 
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
index 7e06444..8d705aa 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
@@ -148,6 +148,8 @@
 		if (
 			frappe.db.get_single_value("Buying Settings", "backflush_raw_materials_of_subcontract_based_on")
 			== "BOM"
+			and self.supplied_items
+			and not any(item.serial_and_batch_bundle for item in self.supplied_items)
 		):
 			self.supplied_items = []
 
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py b/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
index 1828f696..96babf2 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
@@ -6,7 +6,7 @@
 
 import frappe
 from frappe.tests.utils import FrappeTestCase
-from frappe.utils import add_days, cint, cstr, flt, today
+from frappe.utils import add_days, cint, cstr, flt, nowtime, today
 
 import erpnext
 from erpnext.accounts.doctype.account.test_account import get_inventory_account
@@ -26,6 +26,10 @@
 from erpnext.manufacturing.doctype.production_plan.test_production_plan import make_bom
 from erpnext.stock.doctype.item.test_item import make_item
 from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import get_gl_entries
+from erpnext.stock.doctype.serial_and_batch_bundle.test_serial_and_batch_bundle import (
+	get_batch_from_bundle,
+	make_serial_batch_bundle,
+)
 from erpnext.stock.doctype.stock_entry.test_stock_entry import make_stock_entry
 from erpnext.stock.doctype.stock_reconciliation.test_stock_reconciliation import (
 	create_stock_reconciliation,
@@ -507,6 +511,71 @@
 		self.assertNotEqual(scr.supplied_items[0].rate, prev_cost)
 		self.assertEqual(scr.supplied_items[0].rate, sr.items[0].valuation_rate)
 
+	def test_subcontracting_receipt_for_batch_raw_materials_without_material_transfer(self):
+		set_backflush_based_on("BOM")
+
+		fg_item = make_item(properties={"is_stock_item": 1, "is_sub_contracted_item": 1}).name
+		rm_item1 = make_item(
+			properties={
+				"is_stock_item": 1,
+				"has_batch_no": 1,
+				"create_new_batch": 1,
+				"batch_number_series": "BNGS-.####",
+			}
+		).name
+
+		bom = make_bom(item=fg_item, raw_materials=[rm_item1])
+
+		rm_batch_no = None
+		for row in bom.items:
+			se = make_stock_entry(
+				item_code=row.item_code,
+				qty=1,
+				target="_Test Warehouse 1 - _TC",
+				rate=300,
+			)
+
+			se.reload()
+			rm_batch_no = get_batch_from_bundle(se.items[0].serial_and_batch_bundle)
+
+		service_items = [
+			{
+				"warehouse": "_Test Warehouse - _TC",
+				"item_code": "Subcontracted Service Item 1",
+				"qty": 1,
+				"rate": 100,
+				"fg_item": fg_item,
+				"fg_item_qty": 1,
+			},
+		]
+		sco = get_subcontracting_order(service_items=service_items)
+		scr = make_subcontracting_receipt(sco.name)
+		scr.save()
+		scr.reload()
+
+		bundle_doc = make_serial_batch_bundle(
+			{
+				"item_code": scr.supplied_items[0].rm_item_code,
+				"warehouse": "_Test Warehouse 1 - _TC",
+				"voucher_type": "Subcontracting Receipt",
+				"posting_date": today(),
+				"posting_time": nowtime(),
+				"qty": -1,
+				"batches": frappe._dict({rm_batch_no: 1}),
+				"type_of_transaction": "Outward",
+				"do_not_submit": True,
+			}
+		)
+
+		scr.supplied_items[0].serial_and_batch_bundle = bundle_doc.name
+		scr.submit()
+		scr.reload()
+
+		batch_no = get_batch_from_bundle(scr.supplied_items[0].serial_and_batch_bundle)
+		self.assertEqual(batch_no, rm_batch_no)
+		self.assertEqual(scr.items[0].rm_cost_per_qty, 300)
+		self.assertEqual(scr.items[0].service_cost_per_qty, 100)
+
 	def test_subcontracting_receipt_raw_material_rate(self):
 		# Step - 1: Set Backflush Based On as "BOM"
 		set_backflush_based_on("BOM")