In accordance with state tax laws, the total selling price of an item will generally include item-level shipping and handling charges, item-level discounts, gift-wrap charges, and an allocation of order-level shipping and handling charges and order-level discounts.

FORBES: Confused By Amazon Taxes? You're Not Alone

Singtel's comments came a day after an Indian court summoned Bharti Chairman Sunil Mittal to face criminal charges in a case related to alleged irregularities in the allocation of telecom bandwidth in 2002.

WSJ: SingTel Backs Bharti Airtel, Mittal