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Indian army reclaims Mumbai hotel
JK Dutt said commandos had killed two militants at the Oberoi-Trident hotel. Police found 24 bodies there, shortly after 93 guests and staff were freed.
Gun battles continue at the Taj Mahal Palace hotel and a Jewish centre, where hostages are still being held.
India's foreign minister said "elements with links to Pakistan" were involved.
Pranab Mukherjee added that details could not be given at this time - this was only from initial evidence.
But his Pakistani counterpart, Shah Mehmood Qureshi, urged India not to bring politics into the issue.
"This is a collective issue. We are facing a common enemy and we should join hands to defeat the enemy," he said.
Earlier, the Indian navy took control of two Pakistani merchant navy ships and began questioning their crews after witnesses said some of the militants came ashore on small speedboats.
At least 130 people are reported to have been killed since the attacks began late Wednesday, but that figure is expected to rise as more bodies are found.
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