Conventional wisdom has you put it on the outboard of your shooting side. The reasoning being so your light doesn't get tangled in your other gear. (Right handed shooter on the right hand side of the rifle.)
Not having a lot of "other" gear, I prefer mounting mine on the inboard side so I can manipulate the switch with my support hand. I don't like doing the reach around to manipulate the switch and I don't want a fore grip mounted tape switch. I'm sure it is more important to someone who is loaded down with a bunch of crap while on a mission.
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