Section 447, The Companies Act, 2009

(1) On the application of the liquidator, a creditor or shareholder, the court, if satisfied that it is just and equitable to do so, mayorder that- (a) a company that is, or has been, related to the company in liquidation shall pay to the liquidator the whole or part of any or all of the claims made in the liquidation; (b) where two or more related companies are in liquidation, the liquidations in respect of each company must proceed together as if they were one company to the extent that the court so orders and subject to such terms and conditions as the court may imposes. (2) The court may make such other order or give such directions to facilitate giving effect to an order under subsection (1) as it thinks fit.