L-1A Dismissed — Diamond Wholesale (2006): did not establish a qualifying relationship between the U.S

Decision Summary

The appeal was dismissed because the petitioner failed to establish a qualifying relationship between the U.S. and foreign entities. The initial evidence, specifically a U.S. tax return, indicated the beneficiary was the 100% owner of the U.S. corporation, which directly contradicted the petitioner's claim that both the U.S. and Indian entities were equally owned and controlled by the same three individuals.

Criteria Discussed

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