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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