dismissed L-1B Case: Wholesale Of Drapery Products
Decision Summary
The appeal was dismissed because the petitioner failed to establish a qualifying parent-subsidiary relationship. The evidence submitted contained major discrepancies regarding the ownership of the U.S. entity, with tax documents contradicting the claimed ownership structure. The amended tax returns and accountant's letter, submitted to correct the inconsistency, were deemed insufficient and of little evidentiary value as they were created in response to a request for evidence and were not supported by independent, corroborating evidence.
Criteria Discussed
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