"India has a rule of law and the courts take cognisance of all matters which is required to be looked into... As political parties we respect the judiciary and decisions," Congress spokesperson Anand Sharma said.
However, he said one will have to bear in mind that the processes have to be completed.
The 66-year-old AIADMK supremo, who was sentenced to four years, has also been slapped with a fine of Rs 100 crore, highest imposed on any politician, by a special judge John Michael D'Cunha who heard the case of Rs 66.65 crore disproportionate assets acquired during her first term as Chief Minister between 1991 and 1996.
Sharma said that this is a judicial process and Congress has taken note of what happened.
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"The rest of course is for the AIADMK to give an appropriate response," he told PTI.
However, a section in the Congress party see the verdict as an opportunity for the Congress in Tamil Nadu.
"She has been sentenced for corruption and there are corruption cases against DMK leaders too. It is good that corruption is becoming an issue. Congress, which has been third in the state, has an opportunity to build itself on this," a senior leader, who wished not to be quoted, said.