NATURE OF OPERATIONS AND BASIS OF PRESENTATION (Tables)

12 Months Ended

Jan. 31, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

SCHEDULE OF ENTITY OWNERSHIP PERCENTAGE

	IHT OWNERSHIP %
ENTITY	DIRECT		INDIRECT (i)
Albuquerque Suite Hospitality, LLC	21.00	%	-
Tucson Hospitality Properties, LLLP	-		51.01	%
RRF Limited Partnership	75.98	%	-

(i) Indirect ownership is through the Partnership

(i) Tucson Indirect ownership is through the Partnership