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if ( $content =~ /\t/ ) {
    $content =~ s/\t//g;
}

$content =~ tr/\t//d;

    if ( $line =~ /CONTACT/ ) {
        $line =~ s/CONTACT//;

    if ( $line =~ s/CONTACT// ) {

                if ( $line =~ /(.+?)=.+/ ) {
                    unless ( $cols{$1} and $cols{$1} == 1 ) {
                        $cols{ ucfirst lc $1 } = 1;
                        push @cols, ucfirst lc $1;
                    }

        if ( $$row{$_} ) {
            push @rows, $$row{$_};
        }