Quize Winner Gift Accouting and TDS

One of the company has run quize contest for all target achievers (ie who achieved particular level of sale) among many achievers one luck winner is chosen and awarded a car as a gift. Now my question is we need to pay to dealer for purchasing car, but invoice must be raised in the name of winner by dealer so that car can be registered on his name as per RTO rules. How should we account this invoice in our books for booking this transaction from direct tax prospects and will TDS be attracted as this is nothing but promotion of business?