INCOME TAX (Tables)

6 Months Ended

Jan. 31, 2025

Income Tax Disclosure [Abstract]

SCHEDULE OF LOSS FROM OPERATION BEFORE INCOME TAXES

The income/(loss ) from operation before income taxes of the Company for the six months ended January 31, 2025 and 2024 were comprised of the following:

	For the six months ended January 31
	2025		2024
Tax jurisdictions from:
– Local	$	822	$	(12,113	)
Loss before income taxes	$	822	$	(12,113	)

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, 2025 and July 31, 2024:

	As of			As of
	January 31, 2025			July 31, 2024
Deferred tax assets:
Net operating loss carryforwards
– United States of America	$	11,986		$	12,158
Less: valuation allowance		(11,986	)		(12,158	)
Deferred tax assets	$	-		$	-