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On the change of possession play as you describe, since B (defense) got the ball prior to committing a foul (we used to call this the clean hands rule) they can keep the ball after declining the Hold by A (Offense) and then after enforcing the penatly for the clip on their "TD" run, it would be defense ball
1st and 10. no TD
The only way this play would be offsetting penalties is if B accepted the holding penatly agsainst A (which they would not do). In that case the down would be replayed.
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