The Dempster–Shafer evidence theory is a very practical concept for handling uncertain information. The foundation of this theory lies in the basic probability assignment (BPA), which exclusively accounts for the degree of support attributed to focal elements (FEs). In this study, neutrosophic evidence sets (NESs) are defined to introduce additional probabilistic measures, aimed at addressing the uncertainty, imprecision, incompleteness, and inconsistency present in real-world information. The basic element of NESs is a neutrosophic basic probability assignment (NBPA), which consists of three components. The truth degree of FEs is represented by the first BPA, the second BPA represents the indeterminacy degree of FEs, and the last BPA characterizes the falsity degree of FEs. In NESs, each support degree of FEs is shown separately without any limitation. Therefore, the general concept of NESs is broader compared to traditional evidence sets and intuitionistic fuzzy evidence sets. Unlike the neutrosophic set (NS), the NBPA method assigns truth-support, uncertainty-support, and false-support degrees, as well as these support degrees, to single and multiple subsets in a discriminative framework. This paper aimed to develop some information measures for NESs, such as neutrosophic Deng entropy (NDE), neutrosophic cosine similarity measure, and neutrosophic Jousselme distance. Then, an improved method based on NDE and neutrosophic cosine similarity measure was established to combine contradictory evidence to increase the influence of reliable evidence on the one hand and to reduce the influence of unreliable evidence on the other hand. Finally, a case involving sensor data integration for target identification was studied to highlight the importance of these innovative ideas. The numerical example demonstrates that the proposed method provides more reliable and superior fusion performance compared to classical models, particularly in scenarios involving high conflict and uncertain information. However, the effectiveness of the method is partially influenced by the structure of the similarity matrix and the entropy parameters, which necessitates careful parameter tuning to achieve optimal results. These limitations are explicitly highlighted to serve as a guide for future improvements and broader applications of the method.