You bail out as soon asthe first element of @$test doesn't equal all elements of @$source.

 foreach  my $ts ( @{$test}  )
    {
        foreach  my $sc (@{$source}  )
        {
            if ( $ts ne $sc ) # <- You will fail here
            {
                print "FALSE\n";
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See what's compared in the line marked above:

1. loop: 'A' ne 'A' -> okay. They are equal
2. loop: 'A' ne 'B' -> TRUE So fail...
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