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SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($) | Jan. 31, 2024 | Jan. 31, 2023
--- | --- | ---
Income Tax Disclosure [Abstract] |  |
Net operating loss carryforwards | $ 2,113,926 | $ 1,432,100
Bad debt allowance |  |
Accrued expenses | (2,622) | (1,000)
Syndications | 2,923,000 | 2,923,000
Prepaid insurance | 64,963 | 32,159
Alternative minimum tax credit | 51,000 | 51,000
Total deferred tax asset | 5,150,267 | 4,437,259
Deferred income tax liability associated with book/tax | (1,848,478) | (1,877,544)
Net deferred income tax asset | 3,301,790 | 2,559,715
Valuation Allowance | (3,301,790) | (2,559,715)
Net deferred income tax |  |

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