Direct tax

Its a great book from which you can study and do multiple revisions before exams. There are many who would say Vinod Gupta is the best from a practical viewpoint as it gives rationale behind most of the provisions.
But personally I would recommend T N Manoharan since the subject is covered in a very lucid manner with a seamless flow in a way student will not see the burden of revision. My view trust on the book which you prefer and go for it without any second thoughts.

Its a great book from which you can study and do multiple revisions before exams. There are many who would say Vinod Gupta is the best from a practical viewpoint as it gives rationale behind most of the provisions.
But personally I would recommend T N Manoharan since the subject is covered in a very lucid manner with a seamless flow in a way student will not see the burden of revision. My view trust on the book which you prefer and go for it without any second thoughts.