Income Tax Provision (Benefit) (Tables)

12 Months Ended

Jan. 31, 2017

Income Tax Disclosure [Abstract]

Schedule of Provision (Benefit) for Income Tax

The income tax provision (benefit) consists of the following:

	January 31, 2017			January 31, 2016
Federal
Current	$	-		$	-
Deferred		(105,137	)		(1,196,589	)
State and Local
Current					-
Deferred		(106,002	)		(209,051	)
Change in valuation allowance		211,139			1,405,640
Income tax provision (benefit)	$	-		$	-

Schedule of Deferred Tax Assets (Liabilties)

The Company’s deferred tax assets (liabilities) consisted of the effects of temporary differences attributable to the following:

Deferred Tax Assets	Year Ended January 31, 2017			Year Ended January 31, 2016
Net operating loss carryovers	$	5,456,947		$	5,244,577
Total deferred tax assets		5,456,947			5,244,577
Valuation allowance		(5,371,693	)		(5,160,554	)
Deferred tax asset, net of valuation allowance		85,254			84,023
Deferred Tax Liabilities
Other deferred tax liabilities		(85,254	)		(84,023	)
Total deferred tax liabilities	$	(85,254	)	$	(84,023	)
Net deferred tax asset (liability)	$	-		$	-

Schedule of Effective Income Tax Rate Reconciliation

The expected tax expense (benefit) based on the statutory rate is reconciled with actual tax expense benefit as follows:

	Year Ended January 31, 2017			Year Ended January 31, 2016
US Federal statutory rate		(34.00	)%		(34.00	)%
State income tax, net of federal benefit		(5.94	)		(5.94	)
Deferred tax true-up					-
Change in valuation allowance		40.03			40.03
Other permanent differences		(0.09	)		(0.1	)
Income tax provision (benefit)		-	%		-	%