Held, that since there was no business carried out by the assessee during the year, nor had it maintained a log book to co-relate the use of vehicles for business purposes, the disallowance made was justified.  The assessee had not carried out any business activities during the year nor shown any business income. Therefore, the legal expenses claimed could not be wholly and exclusively for the purposes of business of the assessee  (AY. 2012-13)