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NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Tables)
9 Months Ended
Oct. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
SCHEDULE OF ENTITY OWNERSHIP PERCENTAGE

 

   IHT OWNERSHIP % 
ENTITY  DIRECT   INDIRECT (i) 
Albuquerque Suite Hospitality, LLC   21.50%   - 
Tucson Hospitality Properties, LLLP   -    51.01%
RRF Limited Partnership   75.89%   - 

 

  (i) Indirect ownership is through the Partnership