Tax on prizes in kind

If one wins a prize in kind eg. a car and pays the mandatory TDS, will there be any additional tax implication if:

i) the car is sold immediately on delivery for a price that is lower than the original market value of the car (once the car leaves the showroon, the market value already drops)?

ii) the car's model is exchanged for a higher end version and the incremental difference in market values is paid to the dealer?