Tata Safari

Since your priorities are comfort and luxury we would recommend the Tata Safari. The interiors have a more luxurious feel and space and comfort is very good. The front seats are large and comfy and as is the second row too. 

Since you are specifically looking for a 7 seater we assume the third row seats would be important as well and here the Safari pips the Mahindra XUV 7XO with a slightly better third row. Access to it is straightforward via the flip-down seat and once back there, knee room is fairly good and you can slide the second row forward to adjust space between both rows. Third row passengers also get a set of dedicated AC vents with their own blower controls.  

The Tata Safari and Mahindra XUV 7XO are the best options for your requirements. Both are large SUVs with strong road presence and ample room in the first and second rows. 

However, it's the Tata Safari that has the better third row, with a bit more space and a comfier seating position. If the third row will be used often, we would recommend the Safari. 

The Mahindra XUV 7XO doesn't offer a middle row slide function, leaving no option to free up extra space for third row passengers. The third row is usable but is best for short commutes. 

The Tata Safari is a good choice for a 7-seater SUV. It is spacious and has a genuinely usable third row of seats. The safety it offers is also very good, with a host of equipment, a stable ride and a 5-star crash rating in both GNCAP and BNCAP tests. The only thing is that, being a heavy vehicle, the mileage will not be very high. 

Tata claims an ARAI efficiency of 14.5kpl, but you will get somewhere between 7 to 10 kpl in the city and a bit more on the highway. If this is a deal breaker, opt for the Hyundai Alcazar. The new car is not yet crash tested, but it has a lot of safety equipment. The diesel engine returned an impressive 12.5kpl in the city and 16.3kpl on the highway in our standard test cycle.  

The Mahindra XUV7XO is a good option to consider. Since your running is high, we would recommend the diesel version, which also delivers well on performance and refinement. Within your budget, you would get a well-specced version like the AX7 or even the AX7 Tech. 

The XUV7XO also rides very well thanks to new tech dampers (DCx) and it's comfortable inside too. The third row is not as spacious as the Tata Safari, but since your usage is mostly 5 and occasionally 6 to 7 people, this should be ok for you.  

Go for the Tata Safari turbo-petrol. It is far more suited as a seven-seater than the Mahindra XUV 7XO, due to a more spacious third row. Also, the Sierra's touchscreen and user interface are far simpler than the Mahindra's, which can feel a bit overwhelming, at least initially.

While we haven't extensively tested the Safari turbo-petrol, expect single-digit fuel efficiency in urban conditions. It is expected of such a large SUV. If running costs matter, then you could consider the diesel version instead. 

Relatively smaller and easier to drive 7-seater options are the Hyundai Alcazar and Kia Carens Clavis, which come with turbo-petrol and diesel automatic options.

Of the two, the Mahindra XUV 7XO is the better pick. The XUV 7XO is packed with tech and is far nicer to drive than the MG Hector, too. Mahindra's engines and gearboxes are highlights, and the 7XO's updated suspension also gives it the edge in ride comfort. Importantly, the 7XO offers a better third-row experience than the Hector Plus. 

That said, the XUV 7XO is not the best 7-seater for the money. Especially in case the third row space and comfort are a deal breaker for you. The Tata Safari offers a more comfortable third row among petrol/diesel SUVs of the segment. 

If you are open to electric, the Mahindra XEV 9S is worth a look. While you could think of it as an all-electric version of the XUV 7XO, the 9S does boast of a better third row. The option to slide its middle row seats makes all the difference to balance second and third row space in the cabin.