[FIX] delivery: add method to check if commercial invoice is needed

This is a side fix to add a helper method in delivery. The main fix is
here: https://github.com/odoo/enterprise/pull/34907

Also included the change when localization is IN, as when the ship_from
country is IN, the commercial invoice information is mandatory.
Reference is here: https://github.com/odoo/odoo/pull/82084 and https://github.com/odoo/odoo/pull/84159



opw-3031665

closes odoo/odoo#107753

Related: odoo/enterprise#34907
Signed-off-by: Tiffany Chang <tic@odoo.com>