The tag is present in Lintian version 2.104.318. That is the most recent version we know about.
This menu item doesn't test to see if the package containing it is installed. The start of any menu item is a conditional testing whether the required packages are installed. Normally this conditional should always check at least the package containing it, since menu items should be included in the package that provides the application the menu refers to.
This error usually indicates a misspelling of the package name in the menu entry or a copied menu entry from another package that doesn't apply to this one.
Please refer to Debian Menu System section 3.2 for details.