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NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Tables) | 9 Months Ended
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Oct. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
SCHEDULE OF ENTITY OWNERSHIP PERCENTAGE | SCHEDULE OF ENTITY OWNERSHIP PERCENTAGE
|  | IHT OWNERSHIP % |
ENTITY |  | DIRECT |  |  | INDIRECT (i) |
Albuquerque Suite Hospitality, LLC |  |  | 21.90 | % |  |  | - |
Tucson Hospitality Properties, LLLP |  |  | - |  |  |  | 51.62 | %
RRF LLLP |  |  | 75.89 | % |  |  | - |
| (i) | Tucson Indirect ownership is through the Partnership

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