NEW DELHI — "We have three foreigners, including women," the gunman said into the phone.

The response was brutally simple: "Kill them." Gunshots then rang out inside the Mumbai hotel, followed by cheering that could be heard over the phone.

The ruthless exchange comes from a transcript of phone calls Indian authorities say they intercepted during the November Mumbai attacks. They were part of a dossier of evidence New Delhi handed Pakistan this week that it says definitively proves the siege was launched from across the border.

Indian Prime Minister Manmohan Singh said Tuesday he did not believe the gunmen were acting alone, and Pakistani state agencies must have had a hand in the attacks.

The dossier made no mention of any Pakistani officials or agencies.

Pakistani authorities are reviewing the evidence but have dismissed Singh's claims. Prime Minister Yousuf Raza Gilani accused India of waging a "media and diplomatic offensive against Pakistan."

Indian leaders have made clear they do not want a military conflict with Pakistan, and Pakistan's intelligence chief said there will be no war over the Mumbai attacks.

"We may be crazy in Pakistan, but not completely out of our minds," Pakistan's intelligence chief, Lt. Gen. Ahmed Shujaa Pasha, told German news magazine Der Spiegel. "We know full well that terror is our enemy, not India."

Predominantly Hindu India and Muslim Pakistan have fought three wars against each other since they gained independence in 1947.

The Mumbai transcripts, which were translated into English by Indian authorities and obtained by the newspaper The Hindu, show that the 10 gunmen who carried out the attacks were in close contact with their handlers throughout the siege. India says the handlers directing the attacks that left 164 dead were senior leaders of Lashkar-e-Taiba, a Pakistan-based militant group.

The handlers told a team of gunmen who had seized a Jewish center to shoot hostages if necessary.

"If you are still threatened, then don't saddle yourself with the burden of the hostages. Immediately kill them," he said.