in reply to what is the difference between perl scripting in windows and linux

Linux we can execute shell command, in windows it cannot

What is cmd.exe then, if it's not a shell? Ever heard of .bat files? Agreed, it's a pretty duff language, but that's not the same as 'cannot'. Seen Powershell? There are implementations of Bash and Korn shells that run on Windows, and you can download many of the command-line utilities from GNU for Windows.
Major difference at the scripting level on Windows is the lack of #!, which really holds it back.

Forget about shell scripts, use Perl. It works well on both.
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Re^2: what is the difference between perl scripting in windows and linux
by Marshall (Canon) on Aug 04, 2010 at 15:44 UTC
    Major difference at the scripting level on Windows is the lack of #!

    This is true, but I'd like to point out that on Windows, the switches will be processed although the path to Perl is ignored. eg #!/usr/bin/perl -w will turn on warnings, but the path part is meaningless.

      Yup, but you can't count on that for other languages, like shells.