Img in tag or gives background image to tag which is better

Question

Considering SEO, which is better. IMG tag inside the tag or providing a background image to the tag. Indicate which one is suitable for seo purposes.

Answer 1

If the image is related to content

For SEO - save the image in HTMLand specify the appropriate name for the image and describe the image in the attribute alt.

If the image is purely decorative than in CSS.

Edit

And read this article to understand proper use with reference

http://webaim.org/blog/alt-text-and-linked-images/