INCOME TAX (Tables)

3 Months Ended

Oct. 31, 2022

Income Tax Disclosure [Abstract]

SCHEDULE OF OPERATION BEFORE INCOME TAXES

The loss from operation before income taxes of the Company for the three months ended October 31, 2022 and 2021 were comprised of the following:

	For the three months ended October 31
	2022			2021
Tax jurisdictions from:
– Local	$	(1,046	)	$	(16,175	)
Loss before income taxes	$	(1,046	)	$	(16,175	)

SCHEDULE OF AGGREGATE DEFERRED TAX ASSETS

The following table sets forth the significant components of the aggregate deferred tax assets of the Company as of October 31, 2022 and July 31, 2022:

	As of			As of
	October 31, 2022			July 31, 2022
Deferred tax assets:
Net operating loss carryforwards
– United States of America	$	5,663		$	5,443
Less: valuation allowance		(5,663	)		(5,443	)
Deferred tax assets	$	-		$	-