Frost & Sullivan conducted an extensive research in India and published an independent research whitepaper in partnership with leading third consulting firms on TCO analysis of Windows based applications ecosystem vis a vis an open source based applications ecosystem. This Frost and Sullivan whitepaper focuses on the comparison of the total cost of ownership (TCO) of Microsoft Windows Server 2003 and Linux in Indian enterprises.
Total Cost of Ownership (TCO) - Windows 2003 vs Linux.pdf
http://www.frost.com/prod/servlet/market-insight-top.pag?docid=86207063