Held, that the customer directly made payment of lease rentals to the financier because the lease rentals receivable by the assessee were already assigned to the financier. On completion of the tenure of the lease, the assets were returned. Those assets were sold at the end of the tenure to the respective purchaser of those assets. The assessee offered investment in the unguaranteed residuary account up front. Therefore the income of the assessee was not the rental income but the income earned in the business of acquiring and dealing in unguaranteed residuary interest in assets rented to customers. Thus, the income offered by the assessee was such income and not the rental income appearing in form 26AS. Order of CIT(A) deleting the addition is affirmed.  (AY. 2014-15)