It’s a local bio-chem lab.
Jessica discovers that a much-needed component for Kilgrave’s formula is being created at Zalk, a local bio-chem lab. She roughs up one of the scientists, but he doesn’t know anything. Later, a courier shows up, so Luke and Jessica follow him on Luke’s motorcycle.
The alley between two buildings on 43rd Ave was gated over, while the Zalk logo was applied to the door just to the left.
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Rooftop Across Street
Jessica and Luke observe the entrance to the BioChem offices, waiting to see who comes to pick up the package for Kilgrave.
The actual building across the street, 2125 44th Ave, was used to film these two characters and shots down towards Zalk.
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(Jessica Jones S01E12, 2015)
MCU: Location Scout 