For Visual Studio to _use_ environment variables, it should be started with /useenv option; e.g. type
if starting it from command line, or add the option to the shortcut. By default, it does not use env variables and I am not aware of any GUI option/setting that would enable it.devenv /useenv
You might check the setting for TBB examples and do the same way. Basically, the example VS projects don't rely on LIB & INCLUDE but explicitly have the necessary paths in project settings.
Also I recommend you to tryour MSVC integration plugin that you could download from Extras section at TBB open-source download page. It makes TBB easy to use with Visual C++ projects and solves this kind of problems in two clicks. I hope you'll like it too. And of course we will be glad to hear your feedback, positive or negative.