A single company cannot file multiple cap-subject petitions for the same individual. Similarly, related or affiliated companies cannot each file cap-subject petitions for the same beneficiary, unless there truly are two separate job opportunities that can be clearly documented. Companies choosing to file in this manner must be able to demonstrate that that each petitioning company has a genuine, distinct job opportunity available. Petitioners should understand that such cases tend to be closely scrutinized by the government, and the onus is on the companies to convince the USCIS that the multiple filings were not done in order to gain an advantage in the H1B cap selection process. If the government is not swayed by these arguments, the USCIS can deny or revoke all H1B petitions the related companies filed for the foreign national.
https://www.murthy.com/2016/02/08/h1b-cap-season-reminder-multiple-h1b-filings-for-same-beneficiary/
