4. INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2021

Schedule of Investments [Abstract]

4. INVESTMENTS - Reconciliation of carrying value of all investments

		ILAL Debt Securities		ILAL Derivative asset		ILAL Equity Securities		Law Clerk Equity Securities
Balance as of October 1, 2019	$	-	$	-	$	-	$	-
Purchased during the year		500,000		-		93,132		250,000
Unrealized gain on fair value recognized in income		-		2,115,269		116,868		-
Balance as of September 30, 2020		500,000		2,115,269		210,000		250,000
Shares sold during the year		-		-		(373,121)		-
Realized gain on fair value recognized income		-		-		179,046		-
Unrealized gain (loss) recognized in net income		-		2,790,387		(5,153)		-
Unrealized loss on fair value recognized in other comprehensive loss		(5,392)		-		-		-
Balance as of September 30, 2021	$	494,608	$	4,905,656	$	10,772	$	250,000