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#!/usr/bin/perl

...
1,2,3,4,5,6,192.168.102.120,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22
+,23,24,25,26,27,28,29,30,"outlook.office365.com/",32
1,2,3,4,5,6,192.168.101.208,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22
+,23,24,25,26,27,28,29,30,"logmeinrescue.com/",32
1,2,3,4,5,6,192.168.101.208,8,9,10,11,12,13,14,15,16,17,18,19,20,21,22
+,23,24,25,26,27,28,29,30,"logmeinrescue.com/",32

{   '192.168.101.208' => [
        'logmeinrescue.com/',
...
        'outlook.office365.com/'
        ]
    }

my %ipURL;
csv (
...
    );

DDumper \%ipURL;

{   '192.168.101.208' => {
        'logmeinrescue.com/' => 2
...
        'outlook.office365.com/' => 1
        }
    }