[REF] l10n_in: seperate account.py to account_tax.py and remove account_move_line model

Since existing model AccountMoveLine and AccountTax where
lying under the same file which was bit hard to find, now
the AccountTax(account_tax.py) have seperate file and removes
the bad code from `account.move.line` which ends up removal
of the model from l10n_in

Part-of: odoo/odoo#153773

addons/l10n_in/models/__init__.py

@@ -1,6 +1,6 @@
 # Part of Odoo. See LICENSE file for full copyright and licensing details.
 from . import template_in
-from . import account
+from . import account_tax
 from . import account_invoice
 from . import company
 from . import product_template

addons/l10n_in/models/account_tax.py

@@ -1,26 +1,4 @@
-# -*- coding: utf-8 -*-
-# Part of Odoo. See LICENSE file for full copyright and licensing details.
-
-from odoo import api, fields, models, _
-from odoo.exceptions import ValidationError
-from odoo import tools
-
-
-class AccountMoveLine(models.Model):
-    _inherit = "account.move.line"
-
-    def init(self):
-        tools.create_index(self._cr, 'account_move_line_move_product_index', self._table, ['move_id', 'product_id'])
-
-    @api.depends('move_id.line_ids', 'move_id.line_ids.tax_line_id', 'move_id.line_ids.debit', 'move_id.line_ids.credit')
-    def _compute_tax_base_amount(self):
-        aml = self.filtered(lambda l: l.company_id.account_fiscal_country_id.code == 'IN' and l.tax_line_id  and l.product_id)
-        for move_line in aml:
-            base_lines = move_line.move_id.line_ids.filtered(lambda line: move_line.tax_line_id in line.tax_ids and move_line.product_id == line.product_id)
-            move_line.tax_base_amount = abs(sum(base_lines.mapped('balance')))
-        remaining_aml = self - aml
-        if remaining_aml:
-            return super(AccountMoveLine, remaining_aml)._compute_tax_base_amount()
+from odoo import api, fields, models
 
 
 class AccountTax(models.Model):

addons/l10n_in/tests/test_invoice_hsn_summary.py

@@ -621,4 +621,4 @@ class TestInvoiceHSNsummary(AccountTestInvoicingCommon):
                     'tax_amount_cess': 0.0,
                 },
             ],
-        })
+        })