An Introduction to Intellectual Property Rights
– Shyam Sunder Mahapatra

Copyright law protects expressions of ideas rather than the ideas themselves and is conferred on all Original literary, artistic, musical or dramatic, cinematograph and sound recording works. Under the TRIPS Agreement, computer programmes now qualify for copyright protection just as any other literary work. Copyright matters most in the computer software industry to the off-the-shelf business applications sector.

Amendments To CENVAT Credit Rules, 2004, By Finance Act, 2011 : A Critical Study
– Sagar Mal Pareek

Penal provisions and interest related new provisions in service tax have been made more stringent by the Finance Act, 2011 including prosecution. Similarly, interest has also been considerably increased. Since these amendments have been made effective from 1st April, 2011 in some cases and from 1st May, 2011 generally, it has become necessary for all those concerned to understand the relevant provisions properly. This article is an attempt by the author to discuss these provisions critically.