IT subject demands conceptual clarity. if u r good by conceptually,u would never feel got trapped in the icai's web...:P. and institute gives u step by step marks for every correct point therefore it is scoring
so i wud suggest dinesh madaan book.. it is complete book.conceptually as well as theortically .
last time i did nt attend SM portion and did only IT....and i was shocked when i found i got 43 marks solely from IT. Rest is upto u...:)
ALL THE BEST!!