Quote:
My hosting company setting in a manner that PHP acts as CGI and they don't increase the file upload size more than 10 MB
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When php acts as CGI you don't make a .htaccess file but a php.ini in your websites root directory (f.e. /home/yourname/public_html/) and put the php value in there.
However, if your hosting company put a hardcoded limit in their php.ini the only alternatives are uploading with ftp or uploading it somewhere else and then linking to it.
@mpoorrajab: Depends on if it's the forums or server usergroup whichs lacks permission. If it's the forums usergroup you should change the rights in the Admincp.