In general the point of impact is affected by the distance to target perpendicular to the force of gravity, in practical terms that's the opposite limib of a right angle triangle between you, your target and a point below the target at the same elevation as you. Our line of sight is along the hypot. of the triangle, is always too great and therefore if you shoot for this distance, unless you aim low or take some elevation off the scope, the shot will land high.
This breaks down a bit at very close range because the pellet drop is in modest in its effect on dial or aim points compared with the convergence angle of the line of sight and the barrel.
With a scope 2.5 inches above the barrel target elevation has no measurable effect on my point of imapct from 8 to 12 yards.
In Itay I subtracted up to 1 MOA off elevated targets, more usually 1/4 or 1/2 MOA. I allowed nothing for real close angled shots. The whole 3 days I missed nothing for up and down, 2nd place.