IMO -
In general I agree with praveeng.
However it is my understanding that (depending on some of your crystal settings) crystal,in general, will try to push the record selection down to the server so efficiency gains can be moot (e.g. using the sql expressions can facilitate server side processing).
The more sophisticated the report and the less straightforward the use of the data, the more likely you will get gains from using a sp.
Many times using a sp can keep you from using sub-reports which can often really negatively impact your report performance.
Many people like to do all of the report calculations in the sp rather than in the crystal report. Sometimes the report requires summarizations of summarized data which can be done more readily in the sp. In these cases, using the sp, you can just place the summarized sp fields into the report rather than using print time variable formulas inside the report.
Edited by DBlank - 07 Aug 2013 at 4:15am