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Hello Rohit,
We can easily write a biased answer about which one is better but to be honest in real world, it all comes down to company requirement and preference.Some companies prefer Linux over Windows while some choose Windows over Linux. "Cost", "Business Requirement & Role", "Security" and "Employee Skill Level" are some determining factors in choosing the right platform for your company.
Lets say if you're company is using Windows server operating system for years now and all your non-technical employees are used to of using desktop versions of Windows, will you consider switching to Linux ? it is highly unlikely and very risky. The same goes for the other side. Both platforms are very powerful and offer various common & exclusive features that attract customers.
As far as learning is concerned, it is also related to what you have used previously. Windows however has some edge in this area because a Linux user will likely understand Windows to some extent because some Linux distributions are going towards Windows design and look but Windows on the other hand is not accepting Linux very openly. It is also a fact that Windows is still a widely used operating system in homes and offices but it does not necessarily make it a better operating system.
In today's world both Windows and Linux offer solutions to almost all problems while focusing on some exclusive features, cost plans, software support, development and other things that attract customers.
Maybe my answer is not what you're looking for but as an I.T Professional I know that comparing both of them will only give rise to biased opinions.
nice answer thanks for participated
Basm Allah Alrahman Alrahim
You want to compare between windows and Linux ?
So you must really compare between Windows and MAC ( i.e MAC is the commercial OS of Linux that mean the strongest Linux platform these days )
but after few years I think there will be hundred of MACs ( I mean Linux distribution as MAC ) but for free
Linux distribution These days are so so strong but win still win ( but not for along time I think )
Note
If you learn How to use Linux You may make OS like windows some day