L-1A Sustained — Lottery Business Consultancy (2011): the director denied the petition, questioning the

Decision Summary

The director denied the petition, questioning the qualifying parent-subsidiary relationship because the payment for the U.S. entity's stock occurred over a year after its formation. The appeal was sustained because the petitioner provided sufficient corporate evidence, including stock certificates, meeting minutes, and a stock purchase agreement, to demonstrate that a qualifying relationship existed at the time of filing, explaining the late payment as a mere oversight.

Criteria Discussed

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