The frequency response differs (2400 MHz - 2480 MHz vs 20 Hz - 20000 Hz), which can influence how well the headphones reproduce lows, mids, and highs. Battery life varies between the two (5 Hours vs 10 / 40 Hours), which affects how long you can use them on a single charge. Both models feature noise cancellation, helping reduce background noise for a more immersive listening experience. Samsung 103B uses Bluetooth 4.2 while boAt Immortal 171 supports Bluetooth 5.3, which can impact connectivity stability and efficiency. Overall, both headphones are feature-rich and cater to users looking for a combination of sound quality, comfort, and wireless convenience. There is a noticeable difference in weight (19 gm vs 37 Gm), which may affect comfort during extended use. Impedance levels vary (160 ohm vs NA), which can affect compatibility and audio output when used with different devices. The driver size differs between the two (NA vs 10 mm), which can influence sound depth, bass response, and overall audio clarity. If you're comparing Samsung 103B and boAt Immortal 171, both models offer a strong combination of sound performance, comfort, and modern wireless features.

Verdict: Both models are competitive, and your decision should be based on your usage needs and preferred features.