India’s Supreme Court on Friday ordered Nokia to give a 35 billion rupee ($572.5 million) guarantee before it transfers one of its biggest handset plants to Microsoft Corp. The ruling upheld a lower court verdict over the plant in Chennai, which is the subject of a tax dispute, and had been challenged by the Finnish company. Nokia’s case is one of several high-profile tax disputes involving foreign companies in India. Vodafone Group, IBM and Royal Dutch Shell are among foreign groups contesting local tax claims. Nokia, which is selling its mobile phones business to Microsoft in a 5.4 billion euro ($7.5 billion) deal, previously agreed to set aside 22.5 billion rupees in an escrow account while it fights the Indian tax authority’s claims in court.