refactor: remove Recalculate Rate from SCR Item (backport #36929)

[mergify]

This is an automatic backport of pull request #36929 done by Mergify.
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On branch mergify/bp/version-14-hotfix/pr-36929
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	both modified:   erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.js
	both modified:   erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
	both modified:   erpnext/subcontracting/doctype/subcontracting_receipt_item/subcontracting_receipt_item.json

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[frappe-pr-bot]

🎉 This PR is included in version 14.38.0 🎉

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