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Section 9 - Explanation-4 Explanation 4.--For the removal of doubts, it is hereby clarified that the transfer of all or any rights in respect of ITA No.1507 of 2012 Sonata Information Technology Ltd Mumbai E Bench any right, property or information includes and has always included transfer of all or any right for use or right to use a computer software (including granting of a licence) irrespective of the medium through which such right is transferred".