The Indians cannot arbitrarily force Nokia to pay an illegal tax under dispute (the tax was the result of retroactive tax law changes designed to entrap Nokia into liability that never existed before). Nokia has vowed to continue fighting this in the courts. It has offered to provide escrow and I think that's the most they will do; if the Indians refuse this, Nokia will probably just walk away and cut off the subsidiary with the resulting loss of 35,000 dependent jobs. The Indians have really overplayed their hands on this. If the plant does not sell to Microsoft, it will be worthless to anybody else and eventually shut down.
Correct me if I'm wrong but I believe that Devices & Services consist of 35,000 employees total and those jobs will become the responsibility of Microsoft after the deal closes. 8,000 for just the India plant.