diff --git a/erpnext/accounts/doctype/budget/budget.py b/erpnext/accounts/doctype/budget/budget.py
index db7d9c4..ce0d994 100644
--- a/erpnext/accounts/doctype/budget/budget.py
+++ b/erpnext/accounts/doctype/budget/budget.py
@@ -268,8 +268,11 @@
 		return cost_center, expense_account
 
 	if args.item_code:
-		cost_center, expense_account = frappe.db.get_value('Item Default',
-			{'parent': args.item_code, 'company': args.get('company')}, ['buying_cost_center', 'expense_account'])
+		item_defaults = frappe.db.get_value('Item Default',
+			{'parent': args.item_code, 'company': args.get('company')},
+			['buying_cost_center', 'expense_account'])
+		if item_defaults:
+			cost_center, expense_account = item_defaults
 
 	if not (cost_center and expense_account):
 		for doctype in ['Item Group', 'Company']:
diff --git a/erpnext/accounts/party.py b/erpnext/accounts/party.py
index 2222f1f..c35242e 100644
--- a/erpnext/accounts/party.py
+++ b/erpnext/accounts/party.py
@@ -479,7 +479,6 @@
 def get_patry_tax_withholding_details(ref_doc):
 	supplier = frappe.get_doc("Supplier", ref_doc.supplier)
 	tax_withholding_details = []
-	print(supplier)
 	for tax in supplier.tax_withholding_config:
 		tax_mapper = get_tax_mapper()
 
diff --git a/erpnext/stock/doctype/item/test_item.py b/erpnext/stock/doctype/item/test_item.py
index 1c915ee..f2e1691 100644
--- a/erpnext/stock/doctype/item/test_item.py
+++ b/erpnext/stock/doctype/item/test_item.py
@@ -36,9 +36,8 @@
 
 
 	if item.is_stock_item:
-		for item_default in [doc for doc in item.item_defaults if not doc.default_warehouse]:
+		for item_default in [doc for doc in item.get("item_defaults") if not doc.default_warehouse]:
 			item_default.default_warehouse = "_Test Warehouse - _TC"
-
 	item.insert()
 
 	return item
diff --git a/erpnext/stock/doctype/item/test_records.json b/erpnext/stock/doctype/item/test_records.json
index 7c5ad4f..fdf8f6b 100644
--- a/erpnext/stock/doctype/item/test_records.json
+++ b/erpnext/stock/doctype/item/test_records.json
@@ -1,13 +1,10 @@
 [
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test Item 1",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
+  
   "inspection_required": 0,
   "is_stock_item": 1,
   "is_sub_contracted_item": 0,
@@ -17,6 +14,14 @@
   "apply_warehouse_wise_reorder_level": 1,
   "gst_hsn_code": "999800",
   "valuation_rate": 100,
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }],
   "reorder_levels": [
    {
     "material_request_type": "Purchase",
@@ -40,14 +45,10 @@
   "website_warehouse": "_Test Warehouse - _TC"
  },
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test Item 2",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
   "inspection_required": 0,
   "is_stock_item": 1,
   "is_sub_contracted_item": 0,
@@ -56,17 +57,22 @@
   "item_name": "_Test Item 2",
   "stock_uom": "_Test UOM",
   "show_in_website": 1,
-  "website_warehouse": "_Test Warehouse - _TC"
+  "website_warehouse": "_Test Warehouse - _TC",
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }],
+  
  },
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test Item Home Desktop 100 3",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
   "inspection_required": 0,
   "is_stock_item": 1,
   "is_sub_contracted_item": 0,
@@ -74,6 +80,15 @@
   "item_group": "_Test Item Group Desktops",
   "item_name": "_Test Item Home Desktop 100",
   "valuation_rate": 100,
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }],
+  
   "taxes": [
    {
     "doctype": "Item Tax",
@@ -85,53 +100,66 @@
   "stock_uom": "_Test UOM 1"
  },
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test Item Home Desktop 200 4",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
   "inspection_required": 0,
   "is_sub_contracted_item": 0,
   "item_code": "_Test Item Home Desktop 200",
   "item_group": "_Test Item Group Desktops",
   "item_name": "_Test Item Home Desktop 200",
-  "stock_uom": "_Test UOM 1"
+  "stock_uom": "_Test UOM 1",
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }]
  },
  {
   "description": "_Test Product Bundle Item 5",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
   "inspection_required": 0,
   "is_stock_item": 0,
   "is_sub_contracted_item": 0,
   "item_code": "_Test Product Bundle Item",
   "item_group": "_Test Item Group Desktops",
   "item_name": "_Test Product Bundle Item",
-  "stock_uom": "_Test UOM"
+  "stock_uom": "_Test UOM",
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }]
  },
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test FG Item 6",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
   "inspection_required": 0,
   "is_stock_item": 1,
   "is_sub_contracted_item": 1,
   "item_code": "_Test FG Item",
   "item_group": "_Test Item Group Desktops",
   "item_name": "_Test FG Item",
-  "stock_uom": "_Test UOM"
+  "stock_uom": "_Test UOM",
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }]
  },
  {
   "description": "_Test Non Stock Item 7",
@@ -147,7 +175,6 @@
   "stock_uom": "_Test UOM"
  },
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test Serialized Item 8",
   "doctype": "Item",
   "has_batch_no": 0,
@@ -158,10 +185,17 @@
   "item_code": "_Test Serialized Item",
   "item_group": "_Test Item Group Desktops",
   "item_name": "_Test Serialized Item",
-  "stock_uom": "_Test UOM"
+  "stock_uom": "_Test UOM",
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }]
  },
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test Serialized Item 9",
   "doctype": "Item",
   "has_batch_no": 0,
@@ -173,51 +207,63 @@
   "item_group": "_Test Item Group Desktops",
   "item_name": "_Test Serialized Item With Series",
   "serial_no_series": "ABCD.#####",
-  "stock_uom": "_Test UOM"
+  "stock_uom": "_Test UOM",
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }]
  },
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test Item Home Desktop Manufactured 10",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
   "inspection_required": 0,
   "is_stock_item": 1,
   "is_sub_contracted_item": 0,
   "item_code": "_Test Item Home Desktop Manufactured",
   "item_group": "_Test Item Group Desktops",
   "item_name": "_Test Item Home Desktop Manufactured",
-  "stock_uom": "_Test UOM"
+  "stock_uom": "_Test UOM",
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }]
  },
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test FG Item 2 11",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
   "inspection_required": 0,
   "is_stock_item": 1,
   "is_sub_contracted_item": 1,
   "item_code": "_Test FG Item 2",
   "item_group": "_Test Item Group Desktops",
   "item_name": "_Test FG Item 2",
-  "stock_uom": "_Test UOM"
+  "stock_uom": "_Test UOM",
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }]
  },
  {
-  "default_warehouse": "_Test Warehouse - _TC",
   "description": "_Test Variant Item 12",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
   "inspection_required": 0,
   "is_stock_item": 1,
   "is_sub_contracted_item": 1,
@@ -226,6 +272,14 @@
   "item_name": "_Test Variant Item",
   "stock_uom": "_Test UOM",
   "has_variants": 1,
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }],
   "attributes": [
 	  {
 	  	"attribute": "Test Size"
@@ -242,14 +296,10 @@
   ]
  },
  {
-  "default_warehouse": "_Test Warehouse Group-C1 - _TC",
   "description": "_Test Item 1",
   "doctype": "Item",
-  "expense_account": "_Test Account Cost for Goods Sold - _TC",
-  "cost_center": "_Test Cost Center - _TC",
   "has_batch_no": 0,
   "has_serial_no": 0,
-  "income_account": "Sales - _TC",
   "inspection_required": 0,
   "is_stock_item": 1,
   "is_sub_contracted_item": 0,
@@ -257,6 +307,14 @@
   "item_group": "_Test Item Group",
   "item_name": "_Test Item Warehouse Group Wise Reorder",
   "apply_warehouse_wise_reorder_level": 1,
+  "item_defaults": [{
+    "company": "_Test Company",
+    "default_warehouse": "_Test Warehouse Group-C1 - _TC",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC",
+    "income_account": "Sales - _TC",
+  }],
   "reorder_levels": [
    {
 	"warehouse_group": "_Test Warehouse Group - _TC",
@@ -270,5 +328,4 @@
   "show_in_website": 1,
   "website_warehouse": "_Test Warehouse Group-C1 - _TC"
  }
-
 ]