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INCOME TAXES (Tables)
12 Months Ended
Jul. 31, 2012
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The income tax provision differs from the amount of income tax determined by applying the U.S. federal and state income tax rates of 39% to pretax income from continuing operations for the periods ended July 31, 2012 and 2011 due to the following:

 

    2012     2011  
Net operating loss carryforwards   $ 164,333     $ 62,537  
Valuation allowance     (164,333 )     (62,537 )
    $ -     $ -