Tds receivable

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