Upgrading the Samsung Galaxy Tab 7.0 Plus to Ice Cream Sandwich

How to Install Android 4.0.4 ICS Update

• Download Android 4.0.4 P6200XXLQ3 for Galaxy Tab 7.0 Plus to your computer and extract the zip file.
  
• Download ODIN v1.85 which will help you to install Android 4.0.3 on Samsung Galaxy Tab 7.0 Plus P6200.. Once firmware has downloaded, unzip and extract contents
• Start Odin and click on PDA. Now select extracted firmware file with extension md5
• Switch off Galaxy Tab 7.0 Plus and boot in Download Mode (Press the Power and Volume Down buttons simultaneously). Now connect Galaxy Tab 7.0 Plus to PC
• Once Odin detects Galaxy Tab 7.0 Plus, it will display a COM number inside a glowing yellow rectangle box. Click Start and wait for Odin to install. The tablet will automatically reboot once flashing is over

Congratulations... your Samsung Galaxy Tab 7.0 Plus is now running on Android 4.0.4.

References:

1. http://www.ibtimes.co.uk/articles/362796/20120713/samsung-galaxy-tab70-plus-android404-ics-update.htm
2. http://www.teamandroid.com/2012/09/27/update-galaxy-tab-70-plus-p6200-xxlq3-android-404-ics-official-firmware/2/