INCOME TAXES (Details 1) - USD ($)	Oct. 31, 2021	Jan. 31, 2021	Jan. 31, 2020	Jul. 31, 2019
INCOME TAXES
Deferred tax asset (liability) attributable to net operating loss carry-forwards	$ (136,095)	$ (83,597)	$ (203,023)	$ (371,681)
Less: valuation allowance	(1,341,643)	(1,425,240)	(1,628,262)	(1,999,943)
Tax benefit	1,205,548	1,341,643	1,425,240	1,628,262
Valuation allowance	(1,205,548)	(1,341,643)	(1,425,240)	(1,628,262)
Net deferred income tax assets	$ 0	$ 0	$ 0	$ 0

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Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

+ References

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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Amount of valuation allowance of deferred tax asset attributable to deductible temporary differences and carryforwards, classified as current.

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