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hi ,
as per one of the trusted site it is mentioned that sony xperia sp wont be getting jelly bean 4.3 where as phones below that like xperia l and m will be getting that upgrade in the coming days .... is it true ...

That's not true, the Xperia Z, ZR, ZL, Z Ultra, SP will get Android 4.3
http://blogs.sonymobile.com/2013/07/25/on-android-jelly-bean-4-3/
So, Sony’s Jelly Bean 4.2 upgrade for Xperia Z and Xperia ZL is well underway* – next up, Xperia ZR and Xperia Tablet Z will start receiving 4.2 from early August.
Yesterday you probably saw Google announce the next version of Jelly Bean (Android 4.3) – we’re already getting stuck in and can confirm we’ll make 4.3 available for: Xperia Z, Xperia ZL, Xperia ZR, Xperia Tablet Z, Xperia SP and Xperia Z Ultra…
We’re also looking at uplifting some of our other devices running 4.1 direct to 4.3 – we’ll share more info / deets / timings when we can, so be sure to follow @SonyMobileNews for all the latest.
If the info its not on the official blog, don't believe it