Income Tax Provision (Benefit) (Tables)

12 Months Ended

Jan. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

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

	January 31, 2019			January 31, 2018
Federal
Current	$	-		$	-
Deferred		(383,948	)		(2,188,418	)
State and Local
Current
Deferred		-			-
Change in valuation allowance		383,948			2,188,418
Income tax provision (benefit)	$	-		$	-

Schedule of Deferred Tax Assets and Liabilities

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, 2019			Year Ended January 31, 2018
Net operating loss carryovers	$	2,780,110		$	3,252,384
Total deferred tax assets		2,780,110			3,252,384
Valuation allowance		(2,813,148	)		(3,183,275	)
Deferred tax asset, net of valuation allowance		(33,038	)		69,109
Deferred Tax Liabilities
Other deferred tax liabilities		33,038			(69,109	)
Total deferred tax liabilities	$	33,038		$	(69,109	)
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, 2019			Year Ended January 31, 2018
US Federal statutory rate		(21.00	)%		(21.00	)%
State income tax, net of federal benefit		(8.98	)		(5.94	)
Deferred tax adjustment		(4.26	)		-
Change in valuation allowance		30.52			27.03
Other permanent differences		(3.72	)		(0.09	)
Income tax provision (benefit)		-	%		-	%