What is the ruling on paid leaves that employees receive under the pretext of working from home, given the impossibility of them performing their job duties except from the company's premises, and what is the ruling on the salary they receive?

If there is no work that can be done from home in the department, there is no justification for taking paid leave, unless the required work can be accomplished without everyone being present. In that case, the necessary number of people attend, and others rotate, provided that the company management agrees to this arrangement. If the management does not agree, then those who are absent are not entitled to wages for the days they missed.