From: tabnak.ir
Subject: جدیدترین نظریه اداره حقوقی قوه قضاییه درخصوص خسارت تاخیر تادیه وجوه نقدی
Date: Fri, 10 Apr 2026 22:20:43 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--226E32365F19021174018BD7477CE331_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----226E32365F19021174018BD7477CE331_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----226E32365F19021174018BD7477CE331_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----226E32365F19021174018BD7477CE331_MULTIPART_MIXED--