$ cat pm_11137097_csv_parse.csv
A,B,IP0,C,D,URL0,E,F
A,B,IP1,C,D,URL1,E,F
A,B,IP2,C,D,URL2,E,F
A,B,IP3,C,D,URL3,E,F
A,B,IP9,C,D,URL4,E,F
A,B,IP2,C,D,URL5,E,F
A,B,IP1,C,D,URL6,E,F
A,B,IP0,C,D,URL7,E,F
A,B,IP1,C,D,URL8,E,F
A,B,IP0,C,D,URL9,E,F

##</code><code>##

#!/usr/bin/env perl

use strict;
use warnings;
use autodie;

use Data::Dump;
use Text::CSV;

use constant {
    IP => 2,
    URL => 5,
};

my $csv_file = 'pm_11137097_csv_parse.csv';
my %urls_for_ip;

my $csv = Text::CSV::->new();

{
    open my $fh, '<', $csv_file;

    while (my $row = $csv->getline($fh)) {
        push @{$urls_for_ip{$row->[IP]}}, $row->[URL];
    }
}

dd \%urls_for_ip;

##</code><code>##

{
  IP0 => ["URL0", "URL7", "URL9"],
  IP1 => ["URL1", "URL6", "URL8"],
  IP2 => ["URL2", "URL5"],
  IP3 => ["URL3"],
  IP9 => ["URL4"],
}