regarding income

Here revenue is to be rcognised as per AS 9. 

you should not consider either 16 lakhs or 8,99,234.

you mean

as 9 is applicable on section 44ad

44Ad is as per IT act.

Job work revenue is to be recognise based on AS9. Not based amount received.

same amount of revenue we are following under 44AD turnover.

TDS is deducted on amount received but not deducted on not received amount . kya TDS ka refund next year ho jayega

YES SIR.

No issue. if TDS is deducted in next year. it will adjust from next year tax liability.

Just think as per assessee point of view.

Your client turnover will be Rs. 16 lakhs inclusive of TDS. Job work completed but payment not received will be taken into account for the purpose of return filling. your client should insist the person received job work to deduct TDS on remaining unpaid amount as per Section 194C on or before due date of filling return of OK income.