$ cat Makefile 
export PATH := .:$(PATH)
.PHONY: all
all:
	echo $(PATH)
	install --help

$ make all
echo .:/root/.local/bin:/root/bin:/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin
.:/root/.local/bin:/root/bin:/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin
install --help
make: install: Permission denied
make: *** [Makefile:5: all] Error 127

 74 const char *
 75 find_in_given_path (const char *progname, const char *path,
 76                     bool optimize_for_exec)
 77 {
 :
207                 /* On systems which have the eaccess() system call, let's
208                    use it.  On other systems, let's hope that this program
209                    is not installed setuid or setgid, so that it is ok to
210                    call access() despite its design flaw.  */
211                 if (eaccess (progpathname, X_OK) == 0)
212                   {
213                     /* Found!  */
214                     if (strcmp (progpathname, progname) == 0)
215                       {
 :
228                       }
 :
230                     free (path_copy);
231                     return progpathname;
232                   }
 :