best books

V K Singhania and Ahuja Gupta both are good. But donot change to any of them if you were following any other. All the best

Regards

Amit Agrawal

Direct Taxes - VK Singhania is best but very detailed and comprehensive. TN Manoharan is also as good as VK Singhania with good presenmtation style.

Indirect Taxes - V.S.Datey is the Best but comprehensive. Yogendra Bangar book will be enough for exams.