Hello ElmorshedyDr.
Suppose a varying p.d. with instantaneous value [itex]V_P[/itex] is connected across the primary coil. Per coulomb passing through the primary, [itex]V_P[/itex] joules of work will be done. An amount [itex]I_P\ R_P[/itex] will be done heating the primary coil. But work will also be done per coulomb against back emfs [itex]\varepsilon_{1, 1}[/itex], the emf induced in the primary due to the rate of change of primary current and [itex]\varepsilon_{1, 2}[/itex], the emf induced in the primary due to the rate of change of secondary current.
So, using the principle of conservation of energy (per coulomb flowing),
[tex]V_P\ \ =\ \varepsilon_{1, 1} + \varepsilon_{1, 2}\ +\ I_P\ R_P.[/tex]
I'm afraid that signs vary according to the sign convention used.
Now here's the punch-line… Usually [itex]R_P[/itex] is small enough for us to forget [itex]I_P\ R_P[/itex], so
[tex]V_P\ \ =\ \varepsilon_{1, 1} + \varepsilon_{1, 2}\ .[/tex]