SD Bala is good for understanding concepts given that you are self studying . But the same is not much equipped with exam like question bank. So apart from SD Bala, also purchase another book for reference and good question bank. You can also consider Rajesh Makkar Sir's book for concept as well as good question bank.
saurabhji half rate me kisi ki help krne k liye hi de raha hu.agar pasand na aaye toh usko jyada loss na ho.aur woh 350 me resale kr dega.yeh chain kuch saalo tk chalti rhegi toh bhut apne CA bhaiyo ki help hoti rhegi jo nayi book afford nhi kr skte.olx pe hi sale krni hoti toh me shop wale ko resale kr skta tha jisse mene buk purchase ki h.but woh fir margin add krke sale krta.bhaavna ko samjo
But if u want just refer to book than an srdhar or sd bala both are good u can purchase anyone dear, but my personal view that u do with jb gupta's book with dvd video...