[James A Pratt III]

No. It sort of depends where the tank is hit. If a round penatrates the armor and detenates the ammo or sets the tank on fire. This will destroy a tank. If a tank takes a hit that wrecks an engine or breaks a track or if the driver is KIA this will disable a tank. Note it often takes more that one round to destroy a tank and it also depends what sort of tank it is and what it gets hit by and where.

I can see where a IL-2 hits the engine deck of say a Pz IV with a rocket and wrecks the engine. Note the rockets were very inaccurate.