In click tracking system, are Destination URL & the Portal URL both same?

No, the destination URL and the portal URL are different:

Destination URL: This is the final URL where the user is taken after clicking a link (e.g., a sales page, affiliate offer, or product page). It’s the ultimate landing page where the user is redirected after clicking.

Portal URL: This usually refers to an intermediary link or a tracking/redirect URL provided. It tracks clicks before sending the user to the destination URL.