Held that the assessment year 2011-12 was the third year of deduction under section 35D for amount paid to Registrar of Companies. In earlier years, one-fifth of the expenditure was allowed to the assessee by the Dispute Resolution Panel and therefore, conseuential deduction would allowable to the assessee in this year. The Assessing Officer was to verify and allow the proportionate expenditure as granted in earlier years. (AY.2010-11, 2011-12)