It's the case involving matters of taste (10)

I believe the answer is:

aesthetics

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'matters of taste' is the definition.
The answer and definition can be both related to thinking as well as being singular nouns.
Perhaps they are linked in a way I don't understand?

'it's the case involving' is the wordplay.
'involving' indicates an anagram.
'its'+'the'+'case'='itsthecase'
'itsthecase' is an anagram of 'AESTHETICS'.

Can you help me to learn more?

(Other definitions for aesthetics that I've seen before include "Principles of taste & art" , "Philosophy of the fine arts" .)

I've seen this clue in The Globe and Mail.

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