About linking between subcategories

Hello everybody, after a while being inactive I am starting to planning my new website. My question is: Is it OK to link horizontally between subcategories? I read that was better only link vertically. Any help would be highly appreciated.

Thanks a lot!

Please elaborate

Linking horizontally will dilute the link flow.

Better to keep the silos and link vertically between the sub categories only.

Hi Abhishek I was really very confused. I was reading about navigation linking and I got confused with internal linking. They are totally a different thing. Navigation linking needs to be vertical, but internal contextual linking can go anywhere. I am sorry my question was not well elaborated.