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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) | 3 Months Ended | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Jan. 31, 2024 | Jan. 31, 2024 | Jan. 31, 2023 | Jul. 31, 2023 | Apr. 30, 2023 | Jul. 31, 2022 | Apr. 30, 2022
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Allowance for doubtful accounts | $ 0 | $ 0 | $ 0 |  |  |  |
Restricted shares |  |  | 60,000 |  |  |  |
Semi annual dividend per share | $ 0.01 | $ 0.01 | $ 0.01 |  |  |  |
Semi annual dividend payable per share | $ 0.02 | $ 0.02 |  | $ 0.01 | $ 0.01 | $ 0.01 | $ 0.01
Payments of dividends |  | $ 180,120 | $ 182,785 |  |  |  |
Weighted average limited partnership units outstanding, diluted |  | 3,174,041 |  |  |  |  |
Weighted average incremental shares resulting from unit conversion |  | 3,185,793 | 3,185,793 |  |  |  |
Advertising expense |  | $ 316,000 | $ 338,000 |  |  |  |
Board Of Trustees [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Restricted shares |  | 6,000 |  |  |  |  |
Trusts Three Accountants [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Restricted shares |  | 3,000 |  |  |  |  |
Three IHT Employees [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Restricted shares |  | 2,000 |  |  |  |  |
90 days [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Percentage of allowance for doubtful accounts. |  | 50.00% |  |  |  |  |
120 days [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Percentage of allowance for doubtful accounts. |  | 100.00% |  |  |  |  |
UniGen Power Inc. [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Number of shares issued | 15,000 | 45,000 | 161,250 |  |  |  |
Trust owned investment shares |  | 540,000 |  |  |  |  |
Trust owned investment value |  | $ 633,750 |  |  |  |  |
Restricted shares | 15,000 |  | 161,250 |  |  |  |
UniGen Power Inc. [Member] | Warrant [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Number of warrants for exercise |  | 45,000 |  |  |  |  |
Number of warrants exercised value |  | $ 45,000 |  |  |  |  |
Building and Improvements [Member] | Maximum [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Property, plant and equipment, useful life | 40 years | 40 years |  |  |  |  |
Furniture, Fixtures and Equipment [Member] | Maximum [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Property, plant and equipment, useful life | 10 years | 10 years |  |  |  |  |
Furniture, Fixtures and Equipment [Member] | Minimum [Member] |  |  |  |  |  |  |
Property, Plant and Equipment [Line Items] |  |  |  |  |  |  |
Property, plant and equipment, useful life | 3 years | 3 years |  |  |  |  |

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