sub 300 range I would probably go for Logitech G430 or Razer Kraken Pro..
currently reviewing a i-Rocks A05 which is pretty good but has yet to officially launch in Malaysia
it's probably gonna launch at sub RM250 range but don't quote me on that
btw if you can top up about rm30.. can get SteelSeries Siberia V2 which I wholeheartedly recommend

sound wise the Kraken Pro has a heavier bass compared to Siberia V2 but V2 has better vocal performance in my experience.
comfort wise really depends on your taste, the Kraken Pro will just sit comfortably on your head;
while the Siberia V2 will clamp your head since their design is based on the signature self-adjusting headband.
the Siberia V2 might sound very uncomfortable, but I can say it isn't as bad as it sounds, just needs some getting used to.