Userguide
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Sending the messages with the SendAs and Delegate rights
If User A has the "SendAs" right to the User B's mailbox and when sending a message s/he enters User B's address into the "From" box, the message will be considered as coming from User B.

However, if User A is defined as a "Delegate" of User B and when sending a message s/he enters the address of User B into the "From" box, the message will be considered as coming from User A.