MUMBAI, India  Indian commandos took control of the Taj Mahal Palace & Tower, the last nest of terrorist resistance, on Saturday morning, after a lengthy assault that left three terrorists dead and sections of the hotel in flames, the head of the commando unit said in a televised news conference.
Soldiers were still combing the hotel, going room to room in search of remaining gunmen, but the siege appeared finally to have ended, J. K. Dutt, director general of the National Security Guard, an elite commando force, said in the news conference at 9 a.m. Firefighters were permitted to begin pouring water over the flames that had burned out of control in the hotel’s lower floors for as much as an hour while the commandos battled the terrorists.
Image An Indian commando loaded his gun on Friday before an attack on militants holed up in a Jewish center in Mumbai. Commandos slid down ropes from a helicopter, and stormed the building. Credit... Michael Rubenstein for The New York Times
It was the third day of a siege that has shaken India, raised tensions with neighboring Pakistan and prompted questions about the failure of the authorities to anticipate the tragedy or to react swiftly enough as it unfolded.
All told, after attackers were cleared from a second hotel and a Jewish center on Friday, more than 150 people had died. Most of the dead were apparently Indian citizens, but at least 22 foreigners were killed. Among the dead reported were a rabbi from Brooklyn and his wife, who ran the Jewish center.
The main success for the authorities on Friday came at the second hotel, the Oberoi. The authorities said that two gunmen had been killed and 93 foreigners  some of them wearing Air France and Lufthansa uniforms  had been rescued, though 30 bodies were found. Survivors offered harrowing accounts of their ordeal, trapped on the upper floors of the high-rise hotel while gunmen prowled below. The National Security Guard said it recovered two AK-47s, a 9-millimeter pistol and some grenades.
Image A crowd in Mumbai gathered at a barricade down the street from Nariman House, the Jewish center. The dead included the centers rabbi, who held dual American and Israeli citizenship. Credit... Michael Rubenstein for The New York Times
For the first time, after several veiled accusations that Pakistan was involved, Indian officials specifically linked the attacks to their neighbor and longtime nemesis. India’s foreign minister blamed “elements in Pakistan” for the attacks , spreading the repercussions of the attacks beyond India’s borders. American intelligence and counterterrorism officials said Friday that there was mounting evidence that a Pakistani militant group  Lashkar-e-Taiba, which has long been involved in the conflict with India over the disputed territory of Kashmir  was responsible.
The Indian authorities were beginning to face sharp questions about why operations to flush out a handful of assailants at the Jewish center and at the Taj Mahal Palace & Tower had not moved more rapidly. And many other basic questions remained for a crisis that unfolded so publicly, on televisions, Web sites and Twitter feeds across the world. Who were the attackers? The police tally was at least 11 killed and one captured alive, but could so few militants have caused such mayhem?
Indian commandos said the attackers at the hotels were well trained, with one carrying a backpack packed with hundreds of rounds of ammunition, and they seemed to know the buildings’ layout better than the security forces, indicating a high degree of preparation. Some were seen arriving by boat; others may have been guests at the hotels for days.
Police forces in India have ended the hostage sieges which followed the Mumbai attacks, which began on Wednesday in Mumbai, the financial capital of India.

It ended when commandos finally caught up with a lone gunman, who had played a cat-and-mouse game in the Taj Mahal Palace & Tower, nearly 56 hours after the attacks began.
Sites of the attacks
According to Indian television and radio, 155 people have been killed and 327 others wounded. Local media have described the attacks as "India's 9/11." CNN is reporting over 160 dead and 370 injured. Eleven gunmen killed are not counted in these totals.

Police say that they are in control of both the Taj Mahal and Oberoi Trident hotels. Nearly 300 people have been freed.

The siege of Nariman House, an outreach post of the orthodox-Jewish sect Chabad-Lubavitch, ended when at least eight Black Cats commandos entered the building by rope from a helicopter. No hostages or attackers survived the assault, though details are still unclear.

"These people were very, very familiar with the hotel layouts and it appears they had carried out a survey before," said an unidentified commander of MARCOS, India's elite marine commandos. The commandos were hampered because they feared injuring hotel guests if they used overwhelming force.

"Bodies were strewn all over the place, and there was blood everywhere," he said.

The commander also noted that his unit found a backpack belonging to one of the gunmen. Inside they found dried fruit, 400 rounds of AK-47 ammunition, four grenades, Indian rupees and American dollars, and seven credit cards from some of the world’s leading banks and a national ID card for the island nation of Mauritius.

"Once the bodies are collected, the number of deaths might go up to 200," said India's Minister of Home Affairs Sri Prakash Jaiswal.

"We came up against highly motivated terrorists," said Vice-Admiral J.S. Bedi, whose commandos led the assault against the militants.

India's foreign minister, Pranab Mukherjee, said, "Preliminary evidence indicates that elements with links to Pakistan are involved," stirring a diplomatic row between India and Pakistan. Observers have said that the attacks bear the hallmarks of Lashkar-e-Toiba or Jaish-e-Mohammed, both of which are believed to be based in Pakistan and also responsible for previous attacks on India.

However, Prime Minister of Pakistan Yousaf Raza Gillani said that Pakistan had "nothing to do with the attacks."

"It is unfair to blame Pakistan or Pakistanis for these acts of terrorism even before an investigation is undertaken," Husain Haqqani, Pakistan's ambassador to the United States, said in a statement. "Instead of scoring political points at the expense of a neighboring country that is itself a victim of terrorism, it is time for India's leaders to work together with Pakistan's elected leaders in putting up a joint front against terrorism."