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An assertion is sort of like a declaration. A very bold statement. Something you say with authority and/or confidence.
Kpadma says: "GMATCLUB IS THE BEST GMAT PREPARATION WEBSITE ON THE INTERNET" This is an assertion.
An interpretation is the way you explain/see someone else's idea through your own eyes. Your interpretation is what YOU think of something and may not necessarily represent the truth. I can't really think of a quick example but I do know that the easiest way to recognise one is to check for how bold/sure the writer sounds.
Any interpretation of fact depends on the theory. For example, Galileo's collegues interpreted the moons seen through the telescope as delusions of the devil. These collegues are not stupids either. But the theory they adhere to is different from that of Galileo. That's why a mere fact per se is not considered a rebuttal to an argument. How the author links such a fact to the argument/theory is important.