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SCHEDULE OF NET DEFERRED TAX (Details) - USD ($) | Apr. 30, 2021 | Apr. 30, 2020
--- | --- | ---
Deferred tax assets (liabilities): Loss carryforwards | $ 788,400 | $ 301,000
Deferred tax assets (liabilities): Accrued payroll | 333,700 |
Deferred tax assets (liabilities): Related party accruals | 194,400 | 79,000
Deferred tax assets (liabilities): Start-up costs | 109,600 | 61,000
Deferred tax assets (liabilities): Inventory reserve | 17,900 |
Valuation allowance | (1,444,000) | (441,000)
Net deferred tax assets |  |
ISRAEL |  |
Deferred tax assets (liabilities): Loss carryforwards | 178,000 | 384,000
Deferred tax assets (liabilities): Start-up costs | 13,000 |
Valuation allowance | (304,000) | (470,000)
Net deferred tax assets |  |
Deferred tax assets (liabilities): Accrued expenses |  | 63,000
Deferred tax assets (liabilities): Research and development costs | $ 113,000 | $ 23,000

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