Elevation and Depression Triangle Setup
The angle of elevation is the angle between the horizontal and the line of sight when looking upward. The angle of depression is the angle when looking downward. Both create right triangles where tan(angle) = opposite/adjacent is the primary relation.
Every heights and distances problem starts with identifying whether you are looking up or down. Getting this wrong means the entire triangle is set up incorrectly. The alternate angle property is the single most used fact in this chapter.
Two-Point Observation Method
When an object is observed from two different points at known separation, two right triangles share the same height. Setting up tan equations for both angles and eliminating the unknown distance gives the height directly.
This is the most frequently tested pattern in heights and distances. JEE problems love giving two angles from two points and asking for the height. Memorizing this formula saves 2-3 minutes per problem.