law: 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.