I have been a regular user of Audio-Technica ATH-M20x for past 5 years and have been totally happy with it. So, my primary comparison for AKG K361BT will be with Audio-Technica ATH-M20x as even their prices are similar in India.
The built quality of AKG K361BT is good and looks premium. It is heavier just like any Bluetooth headphones due to included battery. Cushions are very soft and very comfortable to use. Top band cushion is not that thick but manageable. Due to the weight headphones are difficult to wear for long time.
In the box there are 3 cables to connect the headphones with different devices like PC with pins like 3.5mm audio jack. Also there is a cloth cover for the headphones which is good in quality but a proper headphones box would have been a welcome inclusion for safety.
Sound quality of AKG K361BT was tested by me both wired and wirelessly. Do not expect great quality of music via Bluetooth as these headphones do not support even basic codecs like AptX. Expecting AptX HD is pointless.
The sound quality of these headphones with wires is great. I would rate is better than the Audio-Technica ATH-M20x (which sounds flat). K361BT is slightly bass and treble-heavy but the overall sound is very good.
On Bluetooth the sound quality deteriorates significantly (as expected due to lack of AptX) and it is ordinary at best.
Microphone quality is decent and nothing great or bad.
It is 2020 and still companies are selling headphones which come with Micro USB charging port. Type C charging would have been a welcome addition.
Overall, I would rate AKG K361BT as excellent wired headphones in Rs. 5-6k range but ordinary over Bluetooth.
Built Quality: 3.5/5
Sound Quality: 4.5/5 (wired), 3/5 (Wireless)
battery life: 4/5
Value for money: 3.5/5