$L.H.S. = I+A = \begin{bmatrix} 1 & 0 \\ 0 & 1 \end{bmatrix} + \begin{bmatrix} 0 & -\tan \frac{\alpha}{2} \\ \tan \frac{\alpha}{2} & 0 \end{bmatrix} = \begin{bmatrix} 1 & -\tan \frac{\alpha}{2} \\ \tan \frac{\alpha}{2} & 1 \end{bmatrix} \quad \dots (1)$
$R.H.S. = (I-A) \begin{bmatrix} \cos \alpha & -\sin \alpha \\ \sin \alpha & \cos \alpha \end{bmatrix}$
$= \left( \begin{bmatrix} 1 & 0 \\ 0 & 1 \end{bmatrix} - \begin{bmatrix} 0 & -\tan \frac{\alpha}{2} \\ \tan \frac{\alpha}{2} & 0 \end{bmatrix} \right) \begin{bmatrix} \cos \alpha & -\sin \alpha \\ \sin \alpha & \cos \alpha \end{bmatrix}$
$= \begin{bmatrix} 1 & \tan \frac{\alpha}{2} \\ -\tan \frac{\alpha}{2} & 1 \end{bmatrix} \begin{bmatrix} \cos \alpha & -\sin \alpha \\ \sin \alpha & \cos \alpha \end{bmatrix}$
$= \begin{bmatrix} \cos \alpha + \sin \alpha \tan \frac{\alpha}{2} & -\sin \alpha + \cos \alpha \tan \frac{\alpha}{2} \\ -\cos \alpha \tan \frac{\alpha}{2} + \sin \alpha & \sin \alpha \tan \frac{\alpha}{2} + \cos \alpha \end{bmatrix}$
નિત્યસમ $\cos \alpha = \frac{1-\tan^2 \frac{\alpha}{2}}{1+\tan^2 \frac{\alpha}{2}}$ અને $\sin \alpha = \frac{2\tan \frac{\alpha}{2}}{1+\tan^2 \frac{\alpha}{2}}$ નો ઉપયોગ કરતા,ધારો કે $t = \tan \frac{\alpha}{2}$.
શ્રેણિક $\begin{bmatrix} \frac{1-t^2}{1+t^2} + \frac{2t^2}{1+t^2} & \frac{-2t}{1+t^2} + \frac{t(1-t^2)}{1+t^2} \\ \frac{-t(1-t^2)}{1+t^2} + \frac{2t}{1+t^2} & \frac{2t^2}{1+t^2} + \frac{1-t^2}{1+t^2} \end{bmatrix} = \begin{bmatrix} 1 & -t \\ t & 1 \end{bmatrix} = \begin{bmatrix} 1 & -\tan \frac{\alpha}{2} \\ \tan \frac{\alpha}{2} & 1 \end{bmatrix} \quad \dots (2)$
$(1)$ અને $(2)$ પરથી,$L.H.S. = R.H.S.$