You should communicate honestly when you write any kind of document, and business correspondence is no exception. Communicating honestly shows respect for your reader and for yourself.
Why is dishonesty a big problem in correspondence? Perhaps because the topics discussed in business correspondence often relate to the writer’s professionalism and the quality of his or her work. For instance, when a salesperson working for a supplier writes to a customer explaining why a product did not arrive on time, he is tempted to make it seem as if his company—and he personally—is blameless. Similarly, when a manager has to announce a new policy that employees will dislike, she might be tempted to distance herself from the policy.
The professional approach is to tell the truth. If you mislead a reader in explaining why the shipment didn’t arrive on time, the reader will likely double-check the facts, conclude that you are trying to avoid responsibility, and end your business relationship. If you try to convince readers that you had nothing to do with a new, unpopular policy, some of them will know you are being misleading, and you will lose your most important credential: your credibility.