The book is mostly at the anecdotal level. Interesting as such, since it does describe various tribulations that could arise if you want to offshore to India. Like trying to recruit enough capable people. This often involves salary costs that might be higher than you originally expected, due to rampant demand. While, after you have hired some people, and they are performing well, you have to expect some large fraction to job hop. In fact, your top performers are all the more likely to do so, given the leverage they possess. Another way in which your salary costs might rise, if you wish to retain them.
Then the book talks about other difficulties. One is often reminded that India still has very creaky infrastructure. A key weakness.