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The AAO withdrew the Director's decision, finding that the Petitioner established its ability to pay the proffered salary of $142,088 per year through consolidated tax returns showing sufficient net current assets and proof of salary payments, also considering a merger that combined assets. The AAO also determined that the Beneficiary's employment in India, even while on the U.S. entity's payroll, constituted qualifying employment abroad under the statute and regulations, as the key factor is physical presence outside the U.S. and working for the 'same employer' or a related entity. The matter was remanded for a determination on the merits of the managerial capacity claim.

The AAO remanded the case because the Director's decision did not offer a complete and accurate analysis of the submitted evidence, nor did it adequately explain the deficiencies. Specifically, the Director misidentified inconsistencies in the number of subordinates and failed to acknowledge the submission of job descriptions for subordinates. The AAO also found the Director's interpretation of the evidentiary burden for U.S. employment prior to petition approval to be incorrect. The record was deemed insufficient to establish managerial capacity, but the remand is for a new decision with proper analysis.

The Director's decision was withdrawn and the matter remanded because it failed to adequately state specific reasons for denial, did not fully analyze submitted evidence, and overlooked the Petitioner's claim of a parent-subsidiary relationship. The AAO also noted significant inconsistencies in the ownership documentation provided for both the U.S. and foreign entities, which were not addressed in the initial RFE or decision.