Can entries of 26 as be used as admission of debt while invoking insolvency code



My company is fighting insolvency case against a Public limited company who owns us close to 2 crores in payment. We do have their ledger in mail but due to application of limitation our case has become weak. We do have 26AS records as bill booked by them on their own.I would be happy if somebody could throw some light whether 26 AS could stand legal scrutiny in courts while invoking corporate insolvency?

 
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