Which is best book for ipcc tax

T.N Manoharan would be a good option

1. TN manoharan with Problems and Solutions from Bharat Publication will be more than enough. Manoharan Book have less number of practical problem to solve. For Theory learning, It is easy way.

Singhania is bit more standard than other available books. For easy grasing try Girish Ahuja. For practice problems u can refer MK Gupta, material of which is available in his site.