Hi shailesh...
First of all, let me tell u about singhania, as i used it in PCC... This is ultimate book for CA profession.. I mean, u cant find any other book as best as this one... But the only problem is that it clears every concept in a detailed form, wether its required or not... So, if anyone has lot of time and expertise in DIRECT TAX, from profession point of view.., then V K S is the only option...
But, from exam point of view or from CA STUDY point of view, i consider MANOHARAN & PADHUKA as utmost books,. As they know what and how much is required for a student to study and learn . Proper examples, practice, and theory topics are covered...