J B Gupta : Go by his own way. Give stress on concepts rather than problems for practice. most of the Problems given are not in same nature of ICAI exams.
P C Tulsian : All Concepts + All problems. Problems solving goes from basic to complex. Most comprehensive book. But the problems is the font size used in this book Its very very small. Like 8 font size. Normally 11 or 12 font size is used in all standard books. Even with this small font size book is very bulky. Its not in A4 size book but a small notebook size thats why it looks more bulky. same is with FR subject book also. PCT book for FR is really best but the font is very small. It creates a problem for continuous reading for 1 hr.
Padhuka : This is the best book for all subjects of CA Final. Theory = complete and comprehensive. Practical problems = All types of problems are covered. Lot of practice can be done. Cons are yet to be discovered for Padhuka books. If we revises the padhuka book for 2 times then it will give us lot of "real" confidence to clear the exams.
I hope you are now clear about the nature of the above books. But remember that book doesnt matter much, but your hard work and strong determination matters the most. Its the determining factor. But supplement in the form of good book is critical, hence i suggest you to buy padhuka book, and devote your 200% efforts with strong determination to clear CA Final.
All the best.