If I am understanding you question correctly, how about:

#!/usr/bin/perl -w 
use strict;

my @data=();
my $file='c:\text.txt';

open FILE,"< $file" or die "$file: $!";

while (my $line =<FILE> && scalar $#data < 100){
      chomp $line;
      push @data,[split /\t/,$line];
}
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