INCOME TAX (Tables)

6 Months Ended

Jan. 31, 2023

Income Tax Disclosure [Abstract]

SCHEDULE OF OPERATION BEFORE INCOME TAXES

The loss from operation before income taxes of the Company for the six months ended January 31, 2023 and 2022 were comprised of the following:

	For the six months ended January 31
	2023			2022
Tax jurisdictions from:
– Local	$	(2,223	)	$	(14,255	)
Loss before income taxes	$	(2,223	)	$	(14,255	)

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 January 31, 2023 and July 31, 2022:

	As of			As of
	January 31, 2023			July 31, 2022
Deferred tax assets:
Net operating loss carryforwards
– United States of America	$	5,910		$	5,443
Less: valuation allowance		(5,910	)		(5,443	)
Deferred tax assets	$	-		$	-