From: tabnak.ir
Subject: دیوان محاسبات، بودجه را دو سطحی می‌کند
Date: Sun, 12 Apr 2026 04:25:41 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--BE790C15A2BCB289627E4C75EB96E38A_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----BE790C15A2BCB289627E4C75EB96E38A_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----BE790C15A2BCB289627E4C75EB96E38A_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----BE790C15A2BCB289627E4C75EB96E38A_MULTIPART_MIXED--