S.D. Bala is good as concept wise .....
But still I Had took Rajiv Singh for more practice question ...
so If you purchase S.D. BALA ... You'll find the need to combine it with other book.... if you are little slow with understanding concept of practical subjects.
And A.N.Sridhar is more reliable book considered by CA students ... Like my frn has referred same book and fully satisfied.
And in case you are refering J.B.Gupta .... then I would suggest you to buy the DVDs for the same ....because at time you will face yourself juggling with more and more concepts.