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INCOME TAXES (Reconciliation of Income Tax Computed at the Statutory Federal Rate to Income Tax Expense) (Details) - USD ($) | 12 Months Ended
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Sep. 28, 2019 | Sep. 29, 2018
Reconciliation of Income Tax: |  |
Tax provision at the statutory rate | $ 1,315,000 | $ 1,588,000
Non-controlling interests | (363,000) | (402,000)
State income taxes, net of federal income tax | 231,000 | 248,000
FICA tip credit | (463,000) | (440,000)
True up adjustment | 71,000 | (7,000)
Tax effect of rate change due to Tax Reform | 51,000 | 336,000
Other permanent items | 45,000 | 48,000
Provision for Income Taxes | $ 887,000 | $ 1,371,000

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- Definition Amount of the difference between reported income tax expense (benefit) and expected income tax expense (benefit) computed by applying the domestic federal statutory income tax rates to pretax income (loss) from continuing operations, attributable to increase (decrease) in the income tax rates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32698-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=116821951&loc=d3e32059-109318 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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