You might want to do some further testing... It seems if you perform the following, the values are actually the same:
SET NOCOUNT ON
DECLARE @TMP TABLE
(
EmpName VARCHAR(50), Age INT
)
PRINT CONVERT(VARCHAR, GETDATE(), 121)
INSERT INTO @TMP(EmpName, Age)SELECT 'Ravi Kiran', 36
PRINT CONVERT(VARCHAR, GETDATE(), 121)
INSERT INTO @TMP(EmpName, Age)VALUES ('Ravi Kiran', 36)
PRINT CONVERT(VARCHAR, GETDATE(), 121)
INSERT INTO @TMP(EmpName, Age)SELECT 'Ravi Kiran', 36
PRINT CONVERT(VARCHAR, GETDATE(), 121)
INSERT INTO @TMP(EmpName, Age)VALUES ('Ravi Kiran', 36)
PRINT CONVERT(VARCHAR, GETDATE(), 121)
SET NOCOUNT OFF
Secondly, if you flip the order, the results match the original query:
SET NOCOUNT ON
DECLARE @T2MP TABLE
(
EmpName VARCHAR(50), Age INT
)
PRINT CONVERT(VARCHAR, GETDATE(), 121)
INSERT INTO @T2MP(EmpName, Age)VALUES ('Ravi Kiran', 36)
PRINT CONVERT(VARCHAR, GETDATE(), 121)
INSERT INTO @T2MP(EmpName, Age)SELECT 'Ravi Kiran', 36
PRINT CONVERT(VARCHAR, GETDATE(), 121)
SET NOCOUNT OFF
Both of these contradict the results you concluded.