16 November 2017
Both books are good for your studies, it all depends on the approach and presentation of book by the authors, which you prefer. If studying Question and answer format suits you, then go for Padhuka's otherwise you can opt for Pattabi sirs book.
19 November 2017
The best book for SFM practice is institute's Practice manual material. The latest edition (jan 2017) incorporates majority of past year questions as well as RTP etc from past. Another good feature of the new Practice Manual is that all the questions of one type in a chapter are re-arranged together which were otherwise mix-up within the chapter in previous editions.
Considering the fact that 'some' of exam elevators strictly follow ICAI's marking scheme, even a slight deviation in method as suggested by some private author might not fetch you marks!! The BoS department has really put in efforts for this edition and I strongly advice you to practice only from it rather than any other private author book.