Can TDS of partners be claimed by partnership firm

Hi,
This query comes out of the tax planning - conversion of proprietory business into partnership business
FACT - Two persons carrying the business of civil contract decided, at the end of year, to bring their individual business   under partneship firm. They inserted a clause in the deed - "in case partners carry the business of the same nature of firm's business, then the business of partners shall be considered as the business of firm."
By virtue of this clause, the civil contract business carried by partners were considered as the business of firm.

- the partnership deed made at end of year, can not consolidate the projects already in position of individuals prior to the date of deed.

Query    -   Shall assessing officer consider the business of  partners as the business of firm, if yes, shall the tax credit appearing in the partners PAN be transferred to the PAN of firm     

- TDS is a PAN based depsit of taxes, and non transferable