From: entekhab.ir
Subject: رای دیوان عدالت اداری مبنی بر ابطال دستورالعمل سازمان تامین اجتماعی
Date: Mon, 20 Apr 2026 00:33:37 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--4D06EBBE79420E6B945B69AFE2C0B665_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----4D06EBBE79420E6B945B69AFE2C0B665_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----4D06EBBE79420E6B945B69AFE2C0B665_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----4D06EBBE79420E6B945B69AFE2C0B665_MULTIPART_MIXED--
