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

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