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In honest opinion icai study materials + rtp+ mtp is enough. For conceptual clarity watch some good faculties lectures. Because too much of study materials would make the preparations long. Try to follow the wordings of sm itself rather thanother reference books
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Reetikaa RI m taking
Compare that material with icai mat. Mostly every coaching classes cover that, also see whether they cover exercise ques and illustrations especially for theory sub. If yes then go for their mat. For reading content you can use coaching mat bcz most of them simplify it. If u are the one who is interested in making your own notes take classes where teacher will make you prepare notes in class itself especially theory which help you to cover in 1.5 days