I am not at all using any kinda of Transactions.

Cursors are important for me as I need to fetch rows, calculate the output and update them.

It would not be possible to send you the codes at this hour as the codes are at my office server.

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I hat eto say it, but the causes of poor performance are probably due to your use of cursors. If you post an example of common usage, perhaps we can suggest ways to replace the cursors with set-based solutions. Also, if you are running cursors within a transaction, your transaction log will balloon most likely. You can look in MSDN or Books Online for strategies for reducing tran log size.

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Mumbai, India