use Modern::Perl;

while (my $first = <DATA>) {
    my $second = <DATA>;
    chomp $first;
    chomp $second;
    say "Is >$first< equal to >$second<? ", ($first =~ m/^$\Qsecond\E$/i)?'Yes':'No';
}

__DATA__
test
TEST
testing
testing
TESTED
TESTED
TeStS
tEsTs
a Test
another Test

##</code><code>##

Is >test< equal to >TEST<? Yes
Is >testing< equal to >testing<? Yes
Is >TESTED< equal to >TESTED<? Yes
Is >TeStS< equal to >tEsTs<? Yes
Is >a Test< equal to >another Test<? No