[ilyazhito]

It only counts if the possession arrow favors the opposite team to the one that previously had possession. [Hypothetical Situation]If B possessed the ball before the tie-up, and the official judged that B had gained possession, there would be a reset. [\Hypothetical Situation] However, B never gained independent control of the ball before the tie-up occurred in the OP, so A was the last team with team control. Because there was no change of team control, and the shot did not hit the rim, the shot clock does not reset. Because A had possession of the ball after the shot clock was at 0 (and the horn sounded), the result of this play is a shot clock violation and possession to B with a full reset of the shot clock.