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INCOME TAXES (Tables)

9 Months Ended

Apr. 30, 2013

Income Taxes Tables

Significant components of the deferred tax asset

The significant components of the deferred tax asset as of April 30, 2013 and July 31, 2012 are as follows:

		4/30/13				7/31/12
Net operating loss carryforwards			237,400				164,333
Valuation allowance			(237,400	)			(164,333	)
Net deferred tax asset			-				-

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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