Thanks for your help. I need to check whether it works or not. But in the mean time can you please explain how it works. As the source which I have posted is just the sample. So I need to check how it works in the original ini.
LOAD subfield(@1, '=', 1) as Variable, subfield(@1, '=', 2) as Value FROM D:\BI\QlikView\Examples\ini-file.ini (txt, codepage is 1252, no labels, delimiter is '\t', msq) WHERE wildmatch(@1, '*=*') > 0;