Companies Act, 1956
Sec 7 - Interpretation of " person in accordance with
whose directions or instructions directors are accustomed to act ".
Except where this Act expressly provides otherwise, a person
shall not be deemed to be, within the meaning of any provision in this Act, a
person in accordance with whose directions or instructions the Board of
directors of a company is accustomed to act, by reason only that the Board acts
on advice given by him in a professional capacity.