Ultimately, in May 2015, her conviction was overturned, she was acquitted of all charges, and she then died before the Supreme Court of India reviewed the case in 2017.

A judgement on 27 September 2014 in the Special Court headed by Justice John Michael D'Cunha convicted all of the accused—namely J. Jayalalithaa, VK Sasikala, Ilavarasi and V. N. Sudhakaran—and sentenced them to four years' simple imprisonment.

[4] The assets under the purview of the case span over 1,200 ha (3,000 acres) including the farm houses and bungalows in Chennai, agricultural land in Tamil Nadu, a farm house in Hyderabad, a tea estate in the Nilgiris, valuable jewellery, industrial sheds, cash deposits and investments in banks and a set of luxury cars.

The opposition party petitioned the court to take control of those assets but a judge who inspected them in January 2014 ordered their transfer to Bangalore.

In 2003, DMK requested that the court proceedings take place outside Tamil Nadu because it doubted that a fair trial would happen under her governance.

[9] In 2002, several prosecution witnesses resiled from their earlier depositions when Jayalalithaa was acquitted by Madras High Court.

Bangalore Special Court noted that "No attempt has been made to elicit or find out whether witnesses were resiling because they are now under pressure to do so.

[5] In 2012, Karnataka Advocate General B.V.Acharya, who had spent seven years building the case, resigned as the Special Public Prosecutor.

[12] During June 2014, the Supreme Court ordered resumption of trial and dismissed the plea from Jayalalithaa seeking to abate the case.

[13] On 27 September 2014, the Special Court headed by Justice John Michael D'Cunha convicted all four accused.

Jayalalithaa was sentenced to four years simple imprisonment under the Prevention of Corruption Act and fined ₹100 crores, which would be set-off against the confiscated properties.

The outcome also meant that Jayalalithaa was disqualified as an MLA and as Chief Minister, and that she would not be able to contest elections for 10 years.

It also instructed the High Court to get written statements from the newly appointed prosecutor of the case by Karnataka government.

[21] On 11 May 2015, Jayalalithaa was acquitted of all charges by the Karnataka High Court, causing wild celebrations by supporters.

Most shops, restaurants, malls and movie halls remained closed and public transport was totally stopped.

The leader of DMK, M. Karunanidhi, wrote to the President of India and the Prime Minister seeking restoration of peace.

[16] Jayalalithaa was the sixth former chief minister of an Indian state to have been charged and jailed in a corruption case.