Domestic territory has a special meaning and is bigger than the political frontiers of the country. So, according to you, whether "Microsoft office in India" should be included in domestic territory or not?

It should be included

Domestic territory includes:

• Political frontiers including territorial waters and air space
• Embassies, consulates, military bases etc located abroad
• Ships, aircrafts operated by residents in 2 or more countries
• Fishing vessels, oil and natural gas etc operated by residents in international waters

As, the office of Microsoft is located within the geographical boundaries of the nation, we will include it in the domestic territory.