05 May 2016
I found the books of Dr. Girish Ahuja are more appropriate. Most of the student refer Singhania. You have not mentioned the purpose. The ICAI or ICSI study material is also found good.
Refer a book, that elaborates more the income tax provisions, than the redundant judgements for sake of logic or concept. The judgements over ridden by the amendments were also kept for study of the students by most of the authors just for the sake of logic or concept. This leads to sour-bitter confusion among the students. In material part of the income tax (i.e. up to section 115WM), logic or concept does not works. Just study the as it is....after mastery over it....you may think of logic.