What a Practical Question is this in income tax?

In the June PCC 09 exams, Question No.2 (Computation of Business) Mr. X is a resident individual, in his Profit & Loss a/c their is an FBT expense Debited in this P&L A/c. Such an expense is not allowed as deduction which amounts to dis-allowance. My doubt is an FBT expenditure which is not at all applicable to individuals, why should he incur such expense which is not applicable to him & get dis-allowance. Which has no practical application. Can i assume the same Person as an Assessee for whom FBT is applicable such as a FIRM or a Company & compute the Problem. Is the same acceptable ?