# @ctOutput : Content of some source file, containing 
# among others some 'include' directives
foreach( @ctOutput ) {
	if( $_ =~ /^\s*include (.*)/ ) {
		open(INC, "<$1"); 
		push @ctOutput, <INC>; # <==== !!!!
		close INC;
	} else {
                # process non-include lines here
        }

##</code><code>##

foreach (@x) { ..... push @x,'something'; ..... }