Is t.n. manoharan a good direct tax book for ca final?

Hi,

I want to know whether T.N Manoharan is a comprehensive study book for CA Final having adequate number of soved practical problems and case studies?

I had used the book for IPCC and found it sufficient. But for CA Final it is deemed to be "only good for theory" and "too easy for ca final level". Most of the people suggest Vinod Gupta Modules. Are Vinod Gupta Modules having enough number of practice problems/solved problems specially for critical chapters like Wealth Tax and B&P and even case studies?

Which of the above 2 books are good from exam point of view and can help one score atleast an exemption in Direct Tax paper and provide conceptual clarity

Please advise.