For PHP
1. Open Source
2. Easy to adapt
3. all the functionalities based on c
4. platform independent
5. Anyone can learn
6. we have to write code for each pages
For .NET
1. This is Microsoft products
2. we have to pay for this to get license
3. Platform dependent
4. This is seperated with VB.NET and ASP.NET
5. Performance is well
6. Controls and component available

i hope it can help you more. If anything wrong which i given above, please notify me.

__________________
With,
J. Jeyaseelan
Everything Possible