We are yet to drive either of the cars you have mentioned, as they were unveiled yesterday. However, based on our experience with the Maruti Suzuki E Vitara, which the Toyota Urban Cruiser Ebella is based on, the Skoda Kushaq should be the better option purely in terms of comfort and space.
Like the eVitara, the Ebella is unlikely to impress with rear seat comfort, and its boot is quite small. The Kushaq, on the other hand, has always been a spacious car, and it is safe to expect the new version to continue that trend. Added features such as rear massage seats, a panoramic sunroof, and the new 10.25-inch digital instrument cluster will further enhance the overall sense of premiumness.