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Both have their advantages. Personally, PHP is great for any kind of small script/project, etc. It's cheap to write, cheap to host, and known by much more people.
.NET however is something that can be a little more complicated. I'd use it if I had any huge site running that needed to maintain many databases and other stuff going on. It can be more expensive to host as well.
PHP is great for almost everything, but if you have something very large and plan on using it for a long time, I'd consider .NET.
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