This update corrects a test setup issue in the Indian payroll accounting module related to spreadsheet handling. It helps keep automated checks reliable, reducing the chance of development delays from false test failures.

This update prevents a payroll report test from running when a required spreadsheet tool is not installed. It helps avoid unnecessary test failures during upgrades without changing day-to-day payroll functionality.

In this commit,
the openpyxl import has been fixed.
This ensures that if openpyxl is not present, the test case will not execute.

Error Log: https://upgradeci.odoo.com/upgradeci/run/193786
Related Upgrad PR :  https://github.com/odoo/upgrade/pull/7417