We have a operation in which more than 100.000 records are read from a csv file and inserted in a database. When I am using a file with 10 records, the operation is complet
Could be a database timeout instead... you checked that?
What are you actually trying to do anyway? If you really need to read so many rows perhaps consider reducing it into smaller chunks - say, only read 1000 at a time
It was actually MSDTC & Transaction issue. I updated the MSDTC timeout in Component Services. Also I updated timeout values in System.Transactions in machine.config of the application server.