Debugging – LINQ supports .Net debugger,so we can easily debug a LINQ query using .Net debugger but it is not supported by SQL stored procedure so it is hard to debug the stored procedure.
Deployment – To deploy stored procedure it is necessary to write one more script to run them,while LINQ will complie by a single DLL statement and so the deployment will be simple.
Type Safety - As LINQ supports type safety so errors can be type checked in LINQ queries in compile time.
It is better to use LINQ as it enable us to identify the errors while compilation rather than runtime execution.
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