<?php

ini_set('display_errors', true);
ini_set('memory_limit', '4096M');
error_reporting(E_ALL);

if(($handle = fopen('arquivo.csv', 'r')) === false){
    die('Error opening file');
}

$headers = fgetcsv($handle, 1024, "\t");
$complete = [];

$i=1;
while($row = fgetcsv($handle, 0, "\t")){
    if(($complete[] = array_combine($headers, $row)) === false){
        echo "Erro na linha $i".PHP_EOL;
        print_r($headers).PHP_EOL;
        print_r($row).PHP_EOL;
        echo "headers size: ".sizeof($headers).PHP_EOL;
        echo "row size: ".sizeof($row).PHP_EOL;
    }
    $i++;
}

$json = json_encode($complete);
$f = fopen(__DIR__."/output.json", "a");
fwrite($f, $json);
fclose($f);