Hi,
Entry passed in Books for Consultancy Fees
Customer a/c Dr 90
TDS receivable Dr 10
To Consultancy Fees received 100
As per Auditor right entry should be
Customer a/c Dr 100
To Consultancy fees received 100
TDS receivable Dr 10
To Customer a/c 10
As far as my understanding both the entries are correct. I feel it is just a perception. Clarification from practicing CA is required