Piyush, yeah as Sneha said, handbook is just a concise version of the main book. Assuming your exam is in or after November 2012, I suggest go for Munish Bhandari's main book for chapters like directors, SEBI guidelines, FEMA Act, inter-corporate loans, etc. And you can refer to the hand book for a few chapters like sole selling agent, producer companies, SARFAESI Act, money laundering, Banking Act, and a few other small chapters.
Sneha, for audit I recommend go for Padhuka if you have lots of time, otherwise go for Surbhi Bansal, which is good for quick and easy understanding of the subject, while Padhuka is presented in a very elaborate manner. For exam purpose, both are efficient, but stick to ANY ONE book. Don't refer to multiple books for any subject.