Assertion (A) : Transpiration is useful to plants
Reason (R) : Transpiration create transpiration pull for absorption and transport of plants

Both Assertion (A) and Reason (R) are correct.
Assertion is true. Transpiration is the process by which plants lose water vapor from their aerial parts, primarily through small openings called stomata on the surfaces of leaves and stems.
Reason is also true. Transpiration creates a negative pressure, known as the transpiration pull, in the plant's xylem (water-conducting tissue). This negative pressure helps in the uptake of water and dissolved minerals from the soil through the plant's roots. It also helps in the movement of these substances upwards through the plant, allowing for the distribution of water and nutrients to various plant parts.
Transpiration is indeed useful to plants, and it is a key driver of the movement of water and nutrients throughout the plant. The transpiration pull is a crucial mechanism for the overall functioning and survival of plants.