Some, certainly not all. A fair part of R&D is building prototypes and testing them against the design standards. That requires actual, uh, building and testing and evaluation by humans. If you’re crashing cars you have to build the cars and the test mechanism and actually do the test. It would make little sense to make Ford’s and ship them to India so they could send a fax back.
Likewise if you’re developing a drug, the FDA is going to want to see actual human beings and drugs being manufactured and dispensed and monitored here than in some remote country.
And so on.