Direct Fire Table -1 target hex hill (any elevation) modifier!

[joe_oppenheimer]

I would think it would only apply to units firing uphill. IMHO, giving the modifier both ways would lessen the benefit of having the high ground.

That does sound logical, but I've always assumed the reason the rule specifically says "any elevation" is to indicate that it applies to all targets on hills regardless of the relative elevation of the shooter. I play rules as written.