while (my $str = <DATA>) {
    chomp($str);
    $comp = $1 if $str =~ m{<COMP_NAME>(.*?)</COMP_NAME>};
    $cmd  = $1 if $str =~ m{<CCC_NAME>(.*?)</CCC_NAME>};

    if ($str =~ m{<TC_LOC>(.*?)</TC_LOC>}) {
    	$hoh{$comp}{$cmd}{$1} = undef;
	}

}

print Dumper \%hoh;

__OUTPUT__
$VAR1 = {
  'ip' => {
    'ip1' => {
               '/tftpboot/tc1' => undef
             },
    'ip2' => {
               '/tftpboot/tc3' => undef,
               '/tftpboot/tc4' => undef,
               '/tftpboot/tc1' => undef
             }
  },
  'parser' => {
    'p2' => {
              '/tftpboot/tc1' => undef
            },
    'p3' => {
              '/tftpboot/tc2' => undef,
              '/tftpboot/tc3' => undef,
              '/tftpboot/tc1' => undef
            },
    'p1' => {
              '/tftpboot/tc2' => undef,
              '/tftpboot/tc1' => undef
            }
  }
};